[1]安北江.黑水城出土748号税制文书考释——兼论西夏“通检推排”[J].中国农史,2019,38(01):66-75.
　An Bei-jiang.A Study on the No.748 Tax System Documents Unearthed from Khara-khoto：Concurrently Discuss the “Investigation of People’s Accounts and Assets ” System of Tangut[J].SAMSON,2019,38(01):66-75.
点击复制

黑水城出土748号税制文书考释——兼论西夏“通检推排”()
分享到：

《中国农史》[ISSN:1000-4459/CN:32-1061/S]

卷:
38
期数:
2019年01期
页码:
66-75
栏目:
出版日期:
2019-03-02

文章信息/Info

Title:
A Study on the No.748 Tax System Documents Unearthed from Khara-khoto：Concurrently Discuss the “Investigation of People’s Accounts and Assets ” System of Tangut
作者:
安北江
（中央民族大学 历史文化学院,北京100081）
Author(s):
An Bei-jiang
（School of History and Culture, Minzu University of China, Beijing, 100081）
关键词:
西夏; 《亥年新法》; 赋税; 通检推排
Keywords:
Tangut; Hai Nian Xin Fa; Taxation; investigation of people’s accounts and assets
分类号:
S-09；K207
文献标志码:
A
摘要:
《俄藏黑水城文献》第九册，编号Инв.No.748西夏文赋税文献第24-27页，涉及到西夏政府对所属税户进行编制，对租地造册板薄，定期查验，且予凭据等相关内容。因Инв.No.748号文献第26、27面残缺，以Инв.No.2890V第20、21页补之。本文对此进行录文及考释，为进一步了解西夏赋税制度提供详实的数据。同时，对西夏通检推排等相关制度进行探讨。西夏后期，随着国内外政治环境恶化，土地买卖猖獗、农业人口锐减，统治者为巩固政权，不得不进行全国性的土地、人口普查。
Abstract:
In the “Heishuicheng Manuscripts Collected in Russia Volume ⑨”,Инв.No.748 is Tangut tax documents, in which pages 24-27 refer to the Tangut government’s managements inoluding compiling books of its taxpayers, making an account book of the leased land, inspecting regularly and giving credentials and other related content. Because the 26th and 27th sides of the Инв.No.748 document is incomplete, it is filled with Инв.No.2890V 20th and 21th pages. This paper recorded text and textual research, to further understand the Tangut tax system to provide detailed information. At the same time, related systems such as the “Investigation of people’s accounts and assets” System of Tangut were discussed. In the late Tangut’s society, with the deterioration of the political environment at home and abroad, land sales were rampant and the agricultural population was drastically reduced. In order to consolidate political power, rulers had to conduct nationwide land and population census.

相似文献/References:

[1]骆详译.西夏土地的典卖、土地产权与宋夏的“一田二主制”[J].中国农史,2019,38(02):64.
　LUO Xiang-yi.Research on the Live-sale of the Lands and the Property Rights of Land in Xixia and Compare with the "one field two owners " in Song and Xixia[J].SAMSON,2019,38(01):64.
[2]田晓霈.黑水城出土西夏文典地契研究[J].中国农史,2019,38(04):55.
　TIAN Xiao-pei.Research on the Land Sale Contracts in Tangut Script Unearthed in Khara-Khoto[J].SAMSON,2019,38(01):55.

备注/Memo

备注/Memo:
安北江（1988- ），男，中央民族大学历史文化学院博士研究生，主要从事宋与西夏历史文献与历史地理研究。
更新日期/Last Update: 2019-03-11