吐蕃统治敦煌赋税制度再探——以吐蕃文rkya为中心  

Revisiting the Tax System in Dunhuang Area during the Tibetan Rule:Centering on the Tibetan Word Rkya

作　　者：陆离[1] LU Li(the Department of History,Nanjing Normal University,Nanjing 210097)

机构地区：[1]南京师范大学历史系,南京210097

出　　处：《南京师大学报（社会科学版）》2021年第6期138-147,共10页Journal of Nanjing Normal University(Social Science Edition)

基　　金：国家社科基金重大项目“《敦煌本吐蕃历史文书》相关民族、人物、事件研究及分年、分类辑注”(17ZDA212);国家社科基金重点项目“敦煌、新疆等地出土古藏文官府文献整理与研究”(16AZS001);教育部人文社科基金项目“敦煌古藏文官府文书整理研究”(15YJA770013)的阶段性研究成果。

摘　　要：吐蕃统治时期的敦煌藏文文书中的rkya含义为户,从吐蕃时期的敦煌汉藏文书来看,敦煌民户除了按户(rkya)向官府交纳户税-突税和寺院供养粮(khwa),还按户(rkya)向官府交纳棉布、麻、线等物品,这应该是吐蕃特有的赋税制度,与唐制按丁征纳布、麻不同,但是这些税目的设置有可能也受到唐朝课税布、麻制度的一定影响。至于晚唐五代归义军时期按地征收官布的做法应该是对吐蕃按户(rkya)征收棉布、麻、线制度和唐朝两税法规定一部分税收应交现钱的做法的部分继承与变通,同时也具有自己的独特之处。这也与唐五代中原内地赋税制度从税丁身到税资产、税土地的变化有关。In the Dunhuang region during Tibetan rule,the word rkya means door in the Dunhuang Tibetan manuscripts.According to these manuscripts,the residents in Dunhuang area paid household tax and donated food to the government to support temples;apart from that,each household had also to pay cotton cloth,flax and thread to the government.This was the special tax system in that region at that time.Though different from the Tang Dynasty's tax system,the set-up of tax items in the then Tibetan tax system might be influenced by the Tang Dynasty's system.As for the measure of levying guanbu官布(literally government cloth)according to the land possession during the era of Guiyijun regime which belonged to the late Tang and Five Dynasties,this taxation measure might derived from the Tibetan rkya system and the Tang Dynasty's two-tax system,but at the same time it had its own special feature.It was also related to the change in the tax system from poll tax to property tax in the central inland area during the Tang and Five Dynasties.

关 键 词：rkya 吐蕃 敦煌 赋税制度 

分 类 号：K28[历史地理—历史学] F812.9[历史地理—中国史]