宋代赋役征差簿帐制度考述

A Study of Tax Collection and Corvée Labor Account Books under the Song Dynasty

五等丁产簿是赋役征差簿帐制作的基本依据。伴随宋代新的田产税收管理制度,户帖逐渐被具有土地实状和动态记录信息功能的砧基簿淘汰,五等丁产簿制度向着更务实的方向发展,其资产方面的内容并未被砧基簿及其后的物力簿所包罗。丁籍是宋代户籍的一个组成部分,登载户等信息,但不载田亩财产内容,夫役计田出丁是借助官府的其他簿籍来实施的。乡县税租簿制作以户税租簿为基础。簿帐因不同的功能需求而制作于不同的时间。随着社会经济的快速发展,土地流转加剧,北宋采取以颁给户帖、南宋绍兴以后则以颁给砧基簿的方式,来加强对日常土地买卖的动态管理和产税推割的监管。簿帐以土地财产管理为主的倾向日益明显。

Under the new management system of land production taxes in the Southern Song,the household registration records(hutie户帖)were gradually replaced by the land records booklet(zhenjibu砧基簿),which provided a dynamic record of actual land holdings.The system offiverank household property registration(wudeng dingchan bu 五 等 丁 产 簿)developed in a more pragmatic direction,so its property contents were not included in the land records booklet or the subsequent wuli booklet(物力簿).The dingji(丁籍),a component of the Song household register,recorded information on households but not on land area or property.Corvée labor,calculated on the basis of land,was recorded in other official documents.The county tax booklet(xiangxian shui zubu乡县税租簿)was based on the household tax booklet(hushui zubu 户税租簿).Account books were produced at different times to meet different needs.Following rapid economic development and the intensified transfer of land,the Northern Song government adopted the practice of issuing hutie and the Southern Song,after Shaoxing,issued zhenjibu,thus strengthening their dynamic management of routine land transactions and their oversight of taxes levied on property transfers.There was an increasingly clear tendency for the management of landed property to dominate the account books.