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本文以《天盛改旧新定律令》为主要依据,从宋夏赋役制度比较入手,试图搞清楚西夏水利役中“计田出丁”等法的实施概况,及其与宋代摊丁入亩的联系与区别等问题。考察表明,西夏此制学自北宋,主要实施于西夏腹心地区(即兴灵平原)的灌溉农业中,从地产推排、人户控制、役夫征调、工料课取到渠头、渠主、渠水巡检等差役的设置及其职责的检查落实,都有明确的规定。这是一个政府主导下的制度移植过程,而非制度的自然演进过程,因而西夏在实行“计田出丁”等法的同时,多种兵役、力役、差役仍然十分沉重,故与宋代摊丁入亩形似而质异,不可等量齐观。
In this paper, “Tiansheng change old laws” as the main basis for the tax system from the Song and Xia comparison, trying to find out the implementation of the “ The relationship between the difference and other issues. According to the survey, Xixia this system of learning from the Northern Song Dynasty, the main implementation of the Xixia abdominal areas (ie Xingling plain) of irrigated agriculture, from the real estate management, household control, serviceman recruitment, materials lessons to the head, canal, canal There are clear rules on the setting of the public service such as the water inspection and the inspection and implementation of their duties. This is a system of government-led system of transplantation, rather than the natural evolution of the system, so Xixia in the implementation of ”total labor law" and other law at the same time, a variety of military service, military service, the service is still very heavy, so the Song Dynasty stand Ding into the mu similar quality, not the same amount of Qi.