谈北凉时期高昌郡的计赀、计口出糸与计赀配养马

On Jizi(计赀),Jikouchusi(计口出糸),and Jizipeiyangma(计赀配养马)in Gaochang Period of the Northern Liang

户调的最大特点就是按户计征。北凉计赀出献糸帐的最大特点是集赀370斛为一组,"出献糸五斤"。一组的户数,可多可少,没有定数,说明"出献糸"的数量只与"赀"有关,而与"户"无关。而北凉时期的计赀,只计田亩的数量与质量,不及其他。因此北凉的计赀出献糸,实际上就是计田赀出献糸。它不是户调,而是田租的一部分或田租的附加税。北凉的计口出糸的性质为口税。汉唐间,百姓承担的赋税,基本上都是民户各自向政府有关部门缴纳,像北凉计赀出献糸与计口出糸那样,集若干户为一个单元,统一由其中的一两人收集缴纳的情况比较少见。北凉计口出糸不是因为征纳对象物的不可分割,而只是为了方便政府收纳,对于民户而言,其实并不方便。按赀配生马只是计赀配养马,被配养官马者并不独自承担马价与养马之粮草。计赀配养马的性质实质上就是计赀承役,与麴氏高昌时期的计田承役相近。北凉时期可能也有户调与杂调,但目前尚未见实证资料。

The most important feature of Jizichuxiansi （计赀出献糸） in the Northern Liang is the collection of tax according to 370 Hu as one measurement unit for the silk 5 Jin. Jizi （计赀） in the Northern Liang was only based on the quantity and quality of owners＇ land. The nature of Jikou in the Northern Liang was the poll tax. In fact, Jikouchusi （计口出糸 ） was convenient for government collecting tax, but complicated for the common people. Jizipeiyangma （计赀配养马） is for raising horses for government according to the property. Those who raise the horses for the government did not need to afford the forage and the price of the horses. The nature of Jizipeiyangma （计赀配养马） was for doing labor service instead of paying tax, which was similar in the period of Jushi Gaochang.