唐代赋税“脚钱”研究

A Study of Jiaoqian of Taxes in the Tang Dynasty

唐代“脚钱”是指官方的水陆运输费用,其中运输赋税钱物的脚钱是核心内容。唐前期赋税脚钱由百姓承担,官方向课户征收租庸调脚钱,按丁征收,数额以户等为差,有粟、米、布、绢、麻等折纳形态。唐后期两税等赋税脚钱名义上由官方承担,但实际上有多种支费方式。不同时期、不同地域的水陆脚价各有不同,正州与羁縻府州的脚钱征纳形式亦有差异。为节省脚钱支费,减轻官民负担,官方曾实行赋税折纳、调整航运、和籴出粜、打击脚钱贪污等举措,部分官员制定的脚钱改革方案收到一定成效。唐代国家为应对脚钱问题提出的改革举措,为后世漕运改革所承继,对古代王朝治理具有重要影响。

Jiaoqian referred to the official expense of land and water transportation in the Tang dynasty,of which Jiaoqian of taxes was the core content.In the pre-Tang period,Jiaoqian of taxes was borne by the people,the officials levied Jiaoqian of Zu-Yong-Diao(庸调)on tax-paying households.Jiaoqian was levied according to Ding(丁),differentiated by the rank of household.It had different folding forms such as corn,cloth,silk,hemp etc.In the late Tang dynasty,Jiaoqian of Two-tax and other taxes were nominally borne by the government,but in practice there were many ways to pay for them.Jiaoqian for land and water transportation varied in different periods and regions,and the collecting and payment forms of Jiaoqian in normal prefectures and Jimi()prefectures were also different.In order to save Jiaoqian and alleviate the burden on the government and the people,the official government had implemented financial measures such as tax deduction,adjustment of shipping,buying up-selling grain,and combating corruption of Jiaoqian,and the Jiaoqian reform proposed by some officials had some effect.The reform initiatives put forward by the Tang government to cope with the problem of Jiaoqian were inherited by the later reforms on water transportation and had an important influence on the governance of ancient dynasties.