唐代蠲免事务管理探微——基于对《新安文献志》所录唐户部蠲牒的考释

发布时间：2019-01-07 16:34

【摘要】：唐代前期,在以租庸调收支为主体的赋役制度下,若干类型丁户享有蠲免权。唐代财赋官司对蠲免事务的管理围绕蠲符的颁发而进行,即户部对相关官司报送应受蠲免丁户的信息,根据令式以制作蠲符来核准其受蠲待遇,然后下颁州府施行。但是,这一稳定的管理程序到了唐代后期发生了变化。地方性文献《新安文献志》所收的一通唐贞元年间户部蠲牒,记录了平定歙州叛乱的地方首领吴仁欢以所受的朝廷赏官身份申请蠲免资格的经由。此蠲牒内所引唐《赋役令》与新出《天圣令》所附钞唐令相应条款吻合,且其所论及本应受蠲程序,与令式规定相一致,体现了唐代前后期蠲免事务管理原则的一以贯之。但是,从中亦发现以蠲牒作为蠲符补充的新变化。这与唐代后期赋役制度变革、官员身份来源复杂化等历史背景相关。
[Abstract]:In the early Tang Dynasty, several types of households enjoyed the right of exemption under the system of taxation, which was dominated by the regulation of income and expenditure. In the Tang Dynasty, the management of the money and tax lawsuit on the matter of Juanqi was carried out around the issuance of the Juanfu, that is, the Department of Household submitted the information of the household that should be exempted from the law by making the Juanfu according to the order, and then issued the state capital to carry out the treatment. However, this stable management process changed in the late Tang Dynasty. According to the local literature "Xin'an Literature Zhi", Wu Renhuan, the local leader who calmed the rebellion in Shexian state, received an ultimatum from the household ministry of Tang Zhenyuan to record the exemption of Wu Renhuan, the local leader who had been accepted by the imperial court, from applying for exemption. The conscription order of the Tang Dynasty cited in this ultimatum coincides with the corresponding provisions of the Tang order attached to the new "Tianshang order", and its reference should be subject to the procedure of Juanquan, which is consistent with the order regulation, which embodies the consistent principle of the management of the exemption from business in the early and late Tang Dynasty. However, we also found the new changes of Juanulun as the supplement of Juanfu. This is related to the historical background, such as the reform of the duty system in the late Tang Dynasty and the complicated sources of official identity.
【作者单位】：中国人民大学历史学院唐宋史研究中心;
【基金】：中国人民大学科学研究基金(中央高校基本科研业务费专项资金资助)项目(项目批准号:14XNH067)阶段性成果
【分类号】：K242

【共引文献】