摘要
唐五代一般百姓获得宅舍的途径与相关社会制度的变迁有着密切的关系。唐初 ,在均田制下 ,百姓的宅基地主要来自官府授地。中晚唐五代敦煌文书中出现的“口分舍” ,很可能指百姓在归义军政权所授的园宅地上修建的屋舍 ,它可以父子相承。唐五代百姓向官府请赐的宅舍一般为绝户和逃户的宅舍。政府向百姓授园宅地、百姓获得宅舍及宅舍地的同时 ,也意味着百姓须向政府承担赋役。吐鲁番文书中百姓宅舍随舍行之役使 ,至中晚唐五代发展为政府要向百姓征收房屋税。
During the period of Tang Dynasty and The Five Dynasties (7 th -10 th century), the fact was showed by the written materials of The History that the way for the commoner to obtaining right for the ground of living house changed a lot according to the relative institutions of the society unevenly. In the Early-Tang period,the house ground for the common people were mainly authorized by the government under the System of Even Distribution Public Land to a Person for the Farming purpose. Among the Dunhuang MS which was dating from the period of the mid-Tang and the later-Tang dynasties until the Five dynasties, a term ' Kou Fen She' (the distribution of house -ground per person) appeared repeatedly. It may indicate the fact that the commoners could built a living house on the ground which were granted in perpetuity by Gui Yi Jun (The Dunhuang local government of The Return to Allegiance Army) that even could hand down to next generations. The house-ground that commoners had granted from government generally belong to families either heirless or refused to make entries in government register. At the same time when they had the land, they had committed certain levy to the government. The fact had showed very specifically in Turfan Documents that commoners had to employed as a servant for certain amount of house-ground. Up to the period of the mid-Tang and the later-Tang dynasties until the Five dynasties (8 th -10 th century), the formation of the levy of land tax by the government were gradually taken into shape as a normal tax.
出处
《敦煌研究》
CSSCI
北大核心
2002年第6期29-34,共6页
Dunhuang Research