税制变迁与唐宋之际户籍管理的调整  

An Overview of Chang'an Pancakes in Han and Tang Dynasties for Household Registration between Tang and Song Dynasties

作　　者：吴树国[1] 

机构地区：[1]黑龙江大学中国古代史研究中心,黑龙江哈尔滨150080

出　　处：《唐都学刊》2009年第4期21-24,共4页Tangdu Journal

基　　金：2008年黑龙江省哲学社会科学基金专项项目成果(08D054)

摘　　要：随着唐宋之际征税对象由人丁向土地转变,户籍在税收中的地位开始削弱,户籍制度本身也相应地进行了调整,在户籍编制和户种设计上开始体现了土地的中心地位。主要表现为据地造籍、主户与客户之分以及形势户籍的出现。由于户籍本身是作为一种社会管理工具存在的,因此,根据土地占有情况确定户籍,使原来社会管理中的身份性让位于财产性,从而使中国古代社会后期的社会管理出现了新的特征。With the target conversion of taxation from individuals to land between Tang and Song Dynasties,household registers began to be undermined in position,compelling the system of it making relevant adjustment with initial focus on land in workout and layout mainly in the forms of set-up of registers by land,division of residents and vagrants and people grasping excessive land with a political privilege.As a tool designed for social administration,household register based on land has been transferred from an indication of identity to property in essence,thus resulting in new traits of social administration in late Chinese ancient society.

关 键 词：税制变迁 户籍管理 唐宋之际 

分 类 号：K24[历史地理—历史学]