宋朝西南边疆民族地区的土地赋税政策

The Land Policies of Song Dynasties in Southwestern Borderland

除少数几次“开边”之外,宋朝政府在西南边疆民族地区实行较为温和的开拓政策,“纳土”以及“赐土”行动伴随两宋始终。在所谓“变夷为汉”的实施过程中,对夷民征收赋税是一项关键措施。宋政府的土地赋税政策并不确定,各地的实际情况有很大差异。田土交易也大体经历了从禁到开禁,到再禁三个阶段。

Except several times of borderland exploitation in southwestern China, Song Dynasty implemented a moderate policy of exploitation in the minority area of southwestern China.“To accept land” and “to vouchsafe land ” went with Song Dynasties. In the course to implement the policy to change the barbarian people into Han people, a key policy was to levy taxes. Because the taxes policies of land of Song Dynasties was not fixed, therefore there were great differences in various regions. The bargaining of field and soil experienced three stages, namely, forbidden stage, ban-lifted stage and another forbidden stage.