从两件吐鲁番文书说唐朝前期户等的依据和作用

Turpan literature and rating of households in the early Tang dynasty

结合正史记载来看,吐鲁番出土文书《定户状》和《贮粮符》可以补充唐朝前期户等制度的两个细节问题:划分户等的主要依据是私有田地,与均田制下的授田关系不大,也不包括人丁;地税按户等征收的粮食数量可以灵活变通,可以分散存放在民户家中。前者具有普遍意义,后者只是西北边地的变通方式。

It is argued that,on basis of both history and unearthed literature of rating of households and grain storage,supplementary accounts can be clarified of the rating of households in the early Tang dynasty.Namely,the rating is in compliance with possession of private land.Land tax that is levied on the quantity of grains is rather universally flexible,but also spread among households.