“品式”和西晋《户调式》研究

A Study of the Household Tax System in the West Jin Dynasty

西晋赋税不入"律"、"令",视作"常事",制订有"品式章程"。"式"即"样",一种制度的标准模式,用作"比",与"品"制结合,谓之"品式"。《户调式》是西晋赋税品式中"式"方面的规定,与"户品"等配套,作为划分户等、按等纳税时"比照"和"折算"的基样,包括"户样"和"调样"两项内容。杜佑写《通典》,不知"品式"为何物,把西晋《户调式》中"占田"、"课田"规定误为土地制度,从"式"中抽出,放在其《田制》篇中,剩下的内容生硬缝缀,当作赋税的"令",归入《赋税》篇。《通考》沿袭杜佑的错误观点,仍视"占田"为国家授田,虽认为"课田"系"租税",按户缴纳,有一些进步,但无法解释"式"。现今治史者或是遵从杜佑的思路和方法,或是遵从马端临的思路和方法,也有进步,却未取得根本性的突破。

This is a study of the household tax system in the West Jin Dynasty and a commentary on the misinterpretations in the rele- vant historical records. It traces the causes of the misinterpretations in some famous history books and offers the correct interpretations, which should be of much significance to the future studies in this field.