吐魯番新出北涼計貲、計口岀絲帳研究

A Study on Newly-excavated Tax Documents of the Northern Liang from Turfan

新出北涼时期的计货出献丝、计口出丝帐为此前研究非常薄弱的北涼时期的赋税制度提供了宝贵的新资料。本文认为北涼时期的计货出献丝帐徵收的是户调，而其依据就是货簿。北涼时期的货簿确实是只计土地的情况而不及其余的资产，这也是北涼的户调徵收的特殊之处。计口出丝帐徵收的则是一种口税，当时的北涼政权具备严格掌握当地户口和士地情况的能力，客观上使得口税的徵收成为可能。北涼时期的田租也纳丝。这一时期的租调、口税徵收都以丝为主，这是由纺织品本位的货币形态和丝绸之路的贸易形势所决定的。

The newly-excavated account books of Jizichuxiansi (計貲岀獻絲, levying Xiansi in accordance with household’s possessions) and Jikouchusi (計口岀絲, levying silk in accordance with household members) provide valuable new materials for the study of tax system of the Northern Liang to which little attention has been paid before. The author concludes that tax levied in accordance with the account books of Jizichuxiansi was Hudiao (户調, levying tax in accordance with the household), which was based on Zibu (貲簿, account books that was used to register household’s possessions). The system of Jizichuxiansi proves that what Zibu registered during the Northern Liang was only land, without other contents, which made Hudiao of the Northern Liang a special one. The tax that the account books of Jikouchusi levied was capitation. The government had the ability to dominate the local people’s status of household and land, thus enabled the capitation. Land tax was also levied in the form of silk. The fact that land tax, Hudiao and capitation were mainly levied in the form of silk was determined by the dominant nummary modality of textile and the trade along the Silk Road of that time.