东晋“度田税米”再考:性质、租额与实施背景  

A Re-observation of Dutian Shuimi Policy of Eastern Jin Dynasty:Its Nature,Tax Quota and Implement Background

作　　者：陆帅 Lu Shuai

机构地区：[1]南京师范大学社会发展学院 [2]南京师范大学中国史博士后流动站,南京210024

出　　处：《中国经济史研究》2020年第5期47-57,共11页Researches in Chinese Economic History

基　　金：国家社科基金重大项目“秦汉三国简牍经济史料汇编与研究”(批准号:19ZDA196);第63批中国博士后科学基金面上资助项目“六朝建康人群流动与社会变迁研究”(批准号:2018M632324)的阶段性成果之一。

摘　　要：东晋“度田税米”的性质、租额与实施背景是学界长期以来存在较大分歧或缺乏深入讨论的问题。综合考证文献与简牍可知,东晋“度田税米”的性质不是杂税,而是田租。其征收数额为三升,并非三斗。就现有材料而言,西晋时期自耕农的田租征收方式尚不明确,则东晋“度田税米”与西晋田租制是否为前后取代关系,也不宜定论。“度田税米”的实施背景,除了苏峻之乱后特殊的政治、军事形势,主要与东晋政治权力结构、施政理念的变动有关。“度田”有助于侨民在南方新居地的合法土地占有,则是该政策得以实施的重要原因。咸和五年(330)“度田税米”的实施,标志着东晋政权在南方统治的逐渐稳定与日常化,可视为东晋由北来流寓政权走向南方本土政权的序曲。There has long been major divergence of opinions or lack of in-depth discussions as to the nature,the tax quota and the implement background of Dutian Shuimi Policy of Eastern Jin Dynasty.With a comprehensive textual research of relevant literatures and excavated bamboo scripts,the author considers that Dutian Shuimi,operated in Eastern Jin,is not levied as an sundry tax,but rather as a land rent.Moreover,the amount levied is normally three sheng,rather than three dou,as presumed by some scholars.In terms of existing materials,the land rent system practiced in Western Jin is not clear.So whether the Dutian Shuimi policy in Eastern Jin replaced the land rent system practiced in Western Jin remains to be confirmed.The background for implementing Dutian Shuimi,was mainly due to the altering of political structure and administrative design of Eastern Jin.Naturally,the subtle political and military situation after the Sujun's Rebellion was also a push.To measure the land nationwide(Dutian)is to facilitate the legitimacy of land ownership of the newly settled immigrants in the South.And this ought to be the main reason for the introduction of the new policy.Furthermore,the Dutian Shuimi policy,carried out in 330(the fifth year of Xianhe Period),marks the routinized ruling of Eastern Jin regime over the South,and can also be seen as an overdue that the Eastern Jin,a north-coming exile government,started to be localized in southern China.

关 键 词：度田税米 魏晋田租 升斗之辩 郴州晋简 东晋门阀政治 

分 类 号：K23[历史地理—历史学]