差科簿中的破除与蠲免——以《唐令狐鼠鼻等差科簿》为中心

Elimination and Exemption in the Differential Tax Register:Centered on the"Tang Linghu Shubi"Differential Tax Register

唐代租庸调以丁身为本,各类籍帐以登载丁中、防止户口脱漏为主要目的。户籍三年一造,计帐每年一造,在造籍造帐之间,丁中因身死、终制、逃走、新获免役等诸多身份变动无法及时体现在户籍计帐中。差科簿在非造籍年、非造帐时段丁中变动的登载上发挥着重要作用,以确保基层税务工作正常运转。从控制丁中、防止脱漏的角度来讲,差科簿是对户籍、计帐功能的补充与延伸。《唐令狐鼠鼻等差科簿》是县在一段时间内对新增的或需破除或需免役丁中的清点。这些群体虽然蠲免凭证、免役流程不同,但均会在一段时间内统一清点后汇总呈于州县审定。唐前期的赋役制度以丁身为本,而丁口死亡、逃走、社会身份变动需要地方基层政府适时将这些变化反映在籍帐上,故而对丁口的反复造簿也就不可避免。《唐赵恶奴等户内丁口课役文书》《唐赵须章等貌定簿(?)》详细记载户内丁口课役情况,它们与《唐令狐鼠鼻等差科簿》都反映了地方基层政府造簿工作的频繁,体现了以丁身为本的赋役制度的特点。这在一定程度上也推动着唐代赋役制度改革从丁身为本走向以资产为宗。

The rent and corvee system of the Tang Dynasty relied on individual labor obligations,and registers were employed to prevent any omissions in the population count.While the household register was updated every three years,the accounting register was updated annually.However,changes in individuals'statuses,such as death,retirement,escape,or exemption from labor obligations,were not promptly reflected in these registers between updates.To address this issue,the differential tax register played a crucial role in recording these changes during non-update periods,ensuring the smooth functioning of grassroots tax administration.From a perspective of controlling individuals and preventing omissions,the differential tax register served as a supplementary and extended component to the functions of the household and accounting registers.The"Tang Linghu Shubi"dfferential tax register compiled information on newly added individuals or those requiring elimination or exemption from labor obligations within a specific period.Although these groups had distinct documents and processes for exemption and elimination,their information was consolidated and submitted for approval at the county level following a unified counting process.In the early Tang Dynasty,the corvee system relied on individual labor obligations,necessitating local grassroots governments to update registers to reflect changes in the population due to death,escape,or social status alterations.Consequently,the repetitive recording of individuals in registers was unavoidable.The"Tang Zhao Enu Household Population Tax and Labor Document"and the"Tang Zhao Xuzhang Determination Register"meticulously recorded the labor obligations of household members.Together with the"Tang Linghu Shubi"differential tax register,they exemplify the frequent updates made by local grassroots governments,shedding light on the drawbacks of an individual labor-based corvee system.To some extent,this also propelled the reform of the Tang Dynasty's tax and corvee system,shifting it from an individual-based system to one based on assets.