唐前期轻税州与岭南税米

Research on Light Tax Prefecture and Lingnan Tax Rice in the Early Tang Dynasty

唐前期轻税州广泛存在于南方少数族群广布之地,是正州的一种特殊形态。唐朝延续南北朝以降的政策,将非华夏人群较多的归附州郡作为轻税州,采取律令体制与羁縻政策相结合的方式加以治理。武德七年《赋役令》“岭南税米”条标志着岭南酋帅开始对唐朝承担贡赋义务。借助新见吐鲁番文书可以揭示唐前期岭南税米由“轻税”到正赋的变化。开元后期唐朝对岭南财赋征调范围扩大后,“岭南税米”制度不复见于律令。据此或可推断,岭南地区非华夏人群的“编户化”得到进一步推进,唐朝对岭南地区的控制日渐强化。

The light tax(轻税)prefecture in the early Tang Dynasty was a special form of standard prefecture(正州).It was widely distributed in southern areas where the ethnic minorities dominated.The Tang dynasty adopted a combination of legal system and pacifying policy to govern light tax prefecture.The tax paid by people in the light tax prefecture was called light tax.Lingnan tax rice(岭南税)in Fuyi Ling(《赋役令》),which was issued in the seventh year of Wude period,marked the beginning of the Lingnan chieftains'tax obligation to the Tang Dynasty.There was a transition from light tax to normal tax in Lingnan.In the late Kaiyuan period,the Tang central government expended its tax collection in Lingnan,and Lingnan tax rice was no longer remained in the law,on which it can be inferred the assimilation of ethnic people into general household system had made further progress.This reveals the strengthening of the Tang Dynasty's administration of the Lingnan area.