北宋雄州两属地的赋役制度探析

Analysis on the Taxes System in Liangshudi of Xiongzhou in the Northern Song Dynasty

雄州两属地是宋辽边境的共管地。宋辽都想赢得两属地的民众认同,以更好地维护自身对边境的统治权威。北宋对两属地实行特殊的赋役蠲免政策,赋税几乎全免,徭役也大幅减免。这一方面是由于其特殊的地理位置对于边防安全至关重要,另一方面是由于宋辽双方的博弈。虽然北宋出于边防安全考虑对两属地的居民在活动范围、任职、婚姻等方面进行了严格的限制,但是由于在赋役方面的减免,两属户的数量得到了快速增长。

Liangshudi(两属地)in Xiongzhou were jointly controlled by Song and Liao Dynasties.Song and Liao Dynasties both wanted to win the public recognition of the Liangshudi in order to better maintain their authority over the border.Because of its special geographical location,the Northern Song almost exempted all the taxes in Liangshudi.Although Song Dynasty strictly restricted the residents of Liangshudi in terms of the scope of activities,employment and marriage for the national defense and security,the population of Liangshudi increased rapidly due to the taxes relief.