摘要
五等丁产簿制度从宋政权建立初年起,就作为主户的户籍制度而存在。丁籍是地方州县催科征税依据的簿书,亦是宋代客户的归属户籍;丁帐则是指依据丁籍制成的报呈丁口统计文书。宋太祖乾德元年诏书始规定成丁年龄界限,旨在更改《宋刑统》的相关法律条款,其规定仅适用于每年所奏户帐统计。上报户部的丁帐只统计户数及成丁数,是全国每年户口统计数据最基本的来源。县造税租簿是具有预算性质的用来推收税租的文书。税租帐则是汇总统计帐。宋代形成了一套完备的籍帐统计申报体系。
The system of wu deng ding chan bu (five-rank household property registration) existed in the early Northern Song Dynasty as a household registration system for landowners. Ding ji (demographic registration) were records on the basis of which local officials collected taxes and under which landless households were registered, while ding zhang were demographic statistics based on ding ji. In the first year of Qiande, Emperor Taizu of the Song Dynasty issued a decree setting an age for adulthood, in order to make related changes to the Penal Law of the Song Dynasty. But that was applied only in the annual hu zhang registration. Statistics of ding zhang that were reported to the Ministry of Revenue only counted households and male adults; they provided the basic source for the annual national census. Shui zu bu (books of taxes and rents) made by county officials were documents of a budget nature according to which taxes and rents were collected, while shui zu zhang were the collected records of all related statistics. There was a well-developed system of demographic and property statistics and registration in the Song Dynasty.
出处
《历史研究》
CSSCI
北大核心
2007年第3期33-52,共20页
Historical Research