吐鲁番新出北凉《计赀出献丝帐》《计口出丝帐》再研究

Re-study of Newly-Excavated Tax Documents of the Northern Liang from Turfan

北魏攻灭沮渠氏北凉后,北凉残存势力沮渠无讳等在高昌地区建立流亡政权。为积敛财赋,其赋税制度,一面继续沿袭河西政权以户赀为依据的户调制,同时又根据高昌实际情况,按人口征纳高额的人头税。新出土的吐鲁番文书《计赀出献丝帐》和《计口出丝帐》是上述特点的直接体现。《计赀出献丝帐》以户赀总数370斛为一个单元,一单元内一二十余户,按户赀高低相混通,共纳丝五斤。其税率约相当于“十五税一”。《计口出丝帐》则不论户等高低、贫富贵贱,一人出丝一两。口税本来只是户调制基础上的附加税,但是由于高昌特殊的历史背景,其税额与户调持平甚至超过户调。毋庸讳言,北凉流亡政权这套繁冗而又复杂的赋役制度同高昌地区的社会生产力难以适应,在其后的高昌王国时期,很快便简化为一套以田亩和丁口为基础的赋役制度。

After the Northern Wei eradicated the Northern Liang,Juquwuhui(沮渠无讳)led the remnant forces of the Beiliang State to establish an exiled regime in Gaochang.In order to acquire and accumulate wealth,They inherited the system of Huzi(户赀)-based Hudiao system(户调制度)in Hexi.At the same time,according to the actual situation of Gaochang,they collect high head tax according to the population.The newly unearthed Turfan documents,"Jizichuxiansizhang"《(计赀出献丝帐》)and"Jikouchusizhang"《(计口出丝帐》)are the direct proof of the above characteristics.The total number of"Jizichuxiansizhang"《(计赀出献丝帐》)is 370 for one unit,and 10 to 20 households for one unit.These households are ar ranged in high and low,and a total of 5 kg of silk is paid.The tax collected by"Jizichuxiansizhang"《(计赀出献丝帐》)system is equivalent to the collection of one-fifth of the tax,which is the basic national tax system under Hudiao system.The"Jikouchusizhang"《(计口出丝帐》)require everyone to pay one or two silks regardless of the level of the household,or the rich and the poor.The tax collection by people is only an additional tax on the basis of Hudiao regulation,but due to the special historical background of Gao chang,its tax amount is equal to or even higher than Hudiao.Needless to say,the tedious and complicated system of exile in the Beiliang exile regime is difficult to adapt to the social productivity of Gaochang,and in the later period of the Gaochang Kingdom,it was quickly reduced to a tax system based on fields and adult men..