试析唐宋地方志书财赋事目的流变——从陆广微《吴地记》所载唐苏州税额疑点说起

An Analysis of the Changes in the Gazetteers’ Form of Tang and Song Dynasties——A Question to Suzhou Tax Items of Tang Dynasty in Wu Di Ji by Lu Guangwei

作为研究唐代两税法的重要史料,陆广微《吴地记》所载苏州税额存在疑点。一方面,先在县级范围合计两税、榷利额,后析分送使、留州、上供额的形式,与唐后期当地的具体实践不符;另一方面,从《吴地记》成书直至明中叶的数百年间,其他吴地志书在登载前代税额时,从未征引过这一记述。志书中财赋事目的出现及变化与中唐以降赋税征管制度的演进相伴:唐宋之际的图经已记载两税元额;南宋时期地方自主纂修的志书,则将赋税化的榷利额纳入其中,并有意记述征调明细和地方官均赋减额的举措;元志大体延续宋志之例;明初朝廷基于财政集权体制确定了方志登载赋税的统一体例。《吴地记》有关财赋的记载,不符合其主体内容编纂年代——唐后期的志书体例。

As important historical materials to study Two-Tax Law,Suzhou tax items of Tang Dynasty in WUDIJI Written by Lu Guangwei would be suspected.On the one hand,the records of mixing Two-Tax item and monopoly revenue in the county level,and then dividing into three parts,were not in line with the actual situation.On the other hand,they were not quoted by any of Wu’s gazetteers after Tang Dynasty.The appearance and change of tax records in gazetteers were accompanied with the evolution of the tax collection and management system since the middle Tang Dynasty.Two-Tax items were recorded by gazetteers during Tang-Song transition.In the gazetteers compiled by the local authorities in the Southern Song Dynasty,kinds of monopoly revenue were included in the gazetteers.The measures of fiscal resources requisition and tax reduction by local officials were also recorded.Gazetteers in Yuan Dynasty followed this style.In the early Ming Dynasty,the imperial court determined a unified system of taxation in the gazetteers.The record of tax items in Wu Di Ji did not conform to the record form of its time.