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随着均田制的废弛和租庸调制的瓦解,国家对土地交易的控制重心在唐宋之际发生转变。唐前期的土地交易分为立契、申牒、公验等环节,其中,勘验土地买卖是否合法的申牒是控制的重心;中唐以后,土地买卖的限制取消,涉及土地的税收交割成为重心。宋代将唐后期的契书和公验统一起来,形成公契。它既是双方交易的标志,也解决了土地交易后的税收转移问题。从注重申牒到着眼于割税,反映出唐宋之际国家对土地交易控制逐步加强的趋势,也标志着土地管理制度的逐步成熟。
With the slackening of the land leveling system and the disintegration of the leasing system, the country’s center of gravity in the control of land transactions shifted from the Tang and Song dynasties. The land transaction in the pre-Tang period was divided into three categories: contract demarcation, application and inspection. Among them, the application of the law to examine whether the sale of land was legal was the focus of control. After the middle period of Tang Dynasty, restrictions on the sale of land were abolished and the delivery of tax relating to the land became Center of gravity Song Dynasty Tang Dynasty contract book and test together, forming a deed of mutual covenant. It is not only a sign of the transaction between the two sides, but also solves the tax transfer problem after the land transaction. From focusing on application to focusing on taxation, reflecting the gradual control of land transactions by the state on the occasion of the Tang and Song Dynasties, the gradual maturity of the land administration system was also marked.