宋代西南边区的人户身份与税征

Citizenship and Taxation of the Southwest Prefecture Inhabitants During the Song Dynasty Period

两宋时期,西南边区的人户身份问题比较复杂,税物交纳成为其身份区别的一个重要依据。一般省民、省地熟户、省地外熟户、生户等,其税征情况存在差异。北宋中期以后,随着边区的开拓与经营,省地范围拓展,一些边户成为新的省民,其税征也相应变化。比照省民又有所差别,且有约束性的"量纳"政策。由于各种原因,边户身份区别和税征标准又显得模糊难分,南宋时期更为突出。边区内外联系交流的日趋发展,以及相互依存度的极大提升,也可从中得到印证。

During the period of Song Dynasty, the citizenship defining of the southwest prefectures was very complicated. Thus, citizenship had been distinguished by the taxation system which served as a curtail basis. Assessment was different under circumstances while levying from shengmin （general citizens）, intra-area shuhu （ethnic minorities）, out-of-area shuhu （ethnic minorities） and shenghu. After the middle of the Northern Song Dynasty, taxation policy changed when some frontier inhabitants had become new citizens under the exploration and management of the frontier areas. Different with shengmin, the policy, including ＂taxation at dis- eretion＂, had been used onto the new shengmin. Consequently, the identification of citizenship and the stan- dards of taxation became ambiguous, which had been highlighted during the South Song Dynasty period. The increasingly intimate contacts and exchange on the frontier areas and their interdependency could be shown through this point of view.