“不济户”是安史之乱后籍帐制度渐趋崩溃,“九等定户”难以调整贫富升降社会关系的情况下,李唐重建徭役差配制度的产物,较为真切地反映了中唐以后社会贫富强弱两极分化的现象。作为贫穷弱户,“不济户”与“不支济户”“不存济户”涵义相同,始终是国家免除赋役和抚恤救助的对象,但在它的背后体现出的以“贫富等第”为依据的差科新标准,对传统九等定户形成了一定冲击,进而成为唐后期差科簿制作中必不可少的一项重要内容。 After the Anshun Rebellion, the system of domicile of accounts has been gradually collapsing. When it is difficult to adjust the social relations between the rich and the poor, Li Tang rebuilds the product of the system of disparity in the labor service, The phenomenon of polarization and polarization between rich and poor in society after Tang Dynasty. As a poor and poor household, the same meaning as “non-supporting household” and “non-resident household” is always the object of state’s exemption from taxation and pension assistance. However, behind it, “Poor and rich rank ” as the basis for the new standard of difference, formed a certain impact on the traditional nine households, and then become an important part of the production of bad books in the late Tang Dynasty.