黑水城、武威出土两组税票比较研究  

Comparative Study on Two Sets of Tax Receipts Unearthed in Heishui City and Wuwei

作　　者：陈朝辉[1] Chen Zhaohui

机构地区：[1]宁夏社会科学院马克思主义研究所

出　　处：《西夏研究》2023年第3期63-68,共6页Xixia Research

基　　金：国家社会科学基金项目“西夏寺院经济研究”(项目批准号:19BZS139)的阶段性成果。

摘　　要：黑水城出土M1·0945[F193:W13]元代《票据》由两纸大小不一,性质不同的官、仓文书粘贴而成,甘肃武威亥母洞出土两件西夏乾定酉年增纳草捆文书,一件写有“官”,一件写有“户”,两组文书形式相似,但性质不同。前者为征税前亦集乃路总管府下发的催粮由帖和纳税后广积仓开具的完税凭据,后者是具有“一式两份”性质的收执和存根。The tax receipts unearthed in Heishui city is formed by two pieces of different size and different character paper pasted together in the Yuan Dynasty.In addition,the tax receipts unearthed in Wuwei is formed by two pieces of documents of Xixia.These two sets of documents are similar in form but different in nature.The former is the documents urging grain and tax payment voucher,and the latter is the receipt and stub in duplicate.

关 键 词：黑水城 武威 票据 

分 类 号：K246.3[历史地理—历史学] K247[历史地理—中国史] K877.9[经济管理—财政学] F811.9