唐代的户等是以财产高下为依据划分的,“凡天下之户,量其赀产,定为九等”.赀产是否包括土地?史学工作者历来基本持肯定的态度.随着对敦煌、吐鲁番出土文书研究的逐步深入,近来一些中外学者提出了不同的看法.笔者通过对敦煌、吐鲁番文书及有关文献的研究,认为唐代定户等资产中包括土地. Households in the Tang Dynasty were classified on the basis of their property, “Wherever the world lives, the amount of its production is set at nine times.” Does the production include the land? History historians have always held a positive attitude. With the gradual deepening of the research on the documents unearthed in Dunhuang and Turpan, some scholars both in China and other countries have put forward different views in recent years.Through the study of the documents of Dunhuang and Turpan and the related documents, the author thinks that the assets of households and other households in the Tang Dynasty included the land.