试论唐宋之际土地交易控制的转变

Study on the transformation of land transaction controlling in the Period Between the Tang and Song Dynasty

随着均田制的废弛和租庸调制的瓦解,国家对土地交易的控制重心在唐宋之际发生转变。唐前期的土地交易分为立契、申牒、公验等环节,其中,勘验土地买卖是否合法的申牒是控制的重心;中唐以后,土地买卖的限制取消,涉及土地的税收交割成为重心。宋代将唐后期的契书和公验统一起来,形成公契。它既是双方交易的标志,也解决了土地交易后的税收转移问题。从注重申牒到着眼于割税,反映出唐宋之际国家对土地交易控制逐步加强的趋势,也标志着土地管理制度的逐步成熟。

Government＇ s control emphasis of land transaction had been transformed along with the abolition of land equalization system and disruption of ZuYongDiao. Shendie was the land transaction＇ s emphasis in prior period of Tang Dynasty. Taxation delivery became major question in steady of shendie after medium - period of Tang Dynasty. Government coalesced the qishu and gongyan to gongqi. These changes of the period reflected its strength trend of land transaction controlling and marked its maturity of land managerial system.