唐开元时期军政体制下的西州财务收支蠡测

Research on the Revenue and Expenditures at Xizhou under the Military and Administrative Systeminthe Kaiyuan Era of the Tang Dynasty

西州虽然是狭乡,但是并非实行租调半税率,而是在市值上近乎全税。西州的赋税收入留州供军,所缺部分由中央调拨的给士兵衣赐与和籴匹段等来补足。就粮食供应而言,和籴最多,正租和地税次之,屯营田收入再次之。更重要的是,和籴的部分费用也来自地方税收。开元时期,西州人口万余户,其主要赋税收入与军队的屯营田等收入,可以供给当地军、政总支出的四分之一强。换言之,一兵之费需要八至十户的正赋来支撑。

Although Xizhou(ancient Gaochang,also known as Xichangzhou)was somewhat overpopulated for the amount of land it had,a full tax rate that included land rent and a household tax was leviedin the area rather than a half rate tax.Tax revenue in Xizhou was primarily used for local military expenses and any insufficiencies in supplies were supplemented with the clothing,cloth,and food allotted to soldiers by the central government.As for the food supply,the majority was purchased by the central government,while a smaller portion was provided by land rent and land tax,and a final part came from land managed by either the government or garrison troops.More importantly for local finances,some of the funds used for purchasing food also came from local tax income.There were more than 10,000 households in Xizhou during the Kaiyuan era,and the revenue from land rent and land tax combined with income from the land managed by the local garrison accounted foronly one fourth of the total military and administrative expenditures.In other words,the cost for maintaining a single soldier had to be covered by the taxes levied on between eight and ten households.