唐宋国家治理盗耕种自然资源土地资产述论

A Study of the Governance of Natural Land Resources in Illegal Farming in the Tang-Song Era

中国古代自然资源土地资产产权,可分为所有权、占有权、使用权、经营权、监管权等不同层面。唐朝国家对自然资源土地资产产权具有普遍性的管辖权和优先处理权。宋朝进一步将自然资源土地资产划归"系官田产",或拨予、出卖给私人,或出佃收租。唐宋特别是南宋,国家治理盗耕种自然资源土地资产具有多方面的财政考虑,不仅表现为制定盗耕种自然资源土地资产若能补交租税就不予论处的政策法规,还表现在纠查逃税,直接增加中央财政专项收入,以及与地方财政争夺租税收入,与地方豪强争夺经济收益等方面。对宋朝治理盗耕种自然资源土地资产的效果,必须区分不同类型的自然资源土地资产和不同的博弈对象,分别加以考察和分析。

In traditional China, rights of natural land resources were divided into different levels: ownership, possession, usage, operation, supervision, etc. In the Tang Dynasty, the government owned universal jurisdiction and priority rights of natural land resources. In the Song Dynasty, the government made further efforts to place rights of natural land resources under central administration, and to allot, sell or rent these rights to the populace. In the Tang-Song era, especially in the Southern Song Dynasty, out of consideration for greater government tax revenue, the central government formulated policies that people illegally farming natural land resources were not to be punished if only they would pay supplementary taxes. Moreover, the central government gained more special tax income by cracking down on tax evasion, and struggled for tax income against local governments and local tyrants. The effect of governing those illegally farmed natural land resources should be reviewed separately according to different types of natural land resources and different game targets.