西夏水利役中“计田出丁”法的实施概况及相关问题

The Implement of the Policy of Conve Labor Service According to Land(计田出丁法) in Irrigation Serviceof Xixia and Relative Issues

本文以《天盛改旧新定律令》为主要依据,从宋夏赋役制度比较入手,试图搞清楚西夏水利役中“计田出丁”等法的实施概况,及其与宋代摊丁入亩的联系与区别等问题。考察表明,西夏此制学自北宋,主要实施于西夏腹心地区(即兴灵平原)的灌溉农业中,从地产推排、人户控制、役夫征调、工料课取到渠头、渠主、渠水巡检等差役的设置及其职责的检查落实,都有明确的规定。这是一个政府主导下的制度移植过程,而非制度的自然演进过程,因而西夏在实行“计田出丁”等法的同时,多种兵役、力役、差役仍然十分沉重,故与宋代摊丁入亩形似而质异,不可等量齐观。

On the basis of Tiansheng Gaijiuxinding Lv Ling(New Law and Rules of Tiansheng Era) of Xixia and the comparewith the tax and conve system of Song, this paper tries to explore the implement of the Policy of ConveLabor Service According to Land, and relation and difference between the policy and the Policy of Convelabor service into Land Tax (摊丁入亩法) of Song.The paper argues that the policy, which was practiced at centre areas (Xinglin plain) of Xixia for irrigation, was borrowed from Northern Song. In this system, the survey of land, control of population, use of labor, requisitionof material, delegation of official such like Qutou (渠头, literally, the canal head), Quzhu (渠主, literally, the canal director), Qushui Xunjian (渠水巡检, literally, the supervisory of the canal water) and their different commissionswere defined. This is a system “transplanted'by government, not that growing 'naturally.' Though the policies like Conve Labor Service According to Landhave been practiced, the Conveof Xixia(including military service, labor service, official service) was heavy. So the policiesjust related formally with those of Song. The Conve Labor Service According to Landof Xixia couldn'tbe mentioned in the same breath with the Convelabor service into Land Taxof Song. onvepolicyofXixia;Conve