试论唐前期中男服杂徭的法定役期

On the Statutory Period for Forced Labor in the Eearly Tang Dynasty

唐前期中男服杂徭役期为丁男的一半,即法定役期为20日。它在国家财政收入上形成半庸。随着两税法"人无丁中"原则的确立,唐前期中男服杂徭的法定20日役期制度遂告解体。中男服杂徭的20日役期是中国古代政府对地方非法徭役在制度上长期规范的结果,也使唐代对杂徭的征派进一步细化。中男法定役期在唐宋之际的解体标志着中国古代的赋役制度迈入一个新的历史阶段。

The statutory period for forced labor to the boy in the teens was twenty days in the early period of Tang Dynasty. It was half of quitrent on the state finance revenue, disassembling after Semiannual Tax System. The statutory period for forced labor to the boy in the teens reflected that the central government had ensured law-based and standardization control over varied lawless forced local labor. Its disassembly in the period between the Tang and SongDynasty symbolized a new historical stage on the taxes.