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税役文书与社会控制:宋代户帖制度新探
引用本文:刘云.税役文书与社会控制:宋代户帖制度新探[J].保定师专学报,2010(2):54-59.
作者姓名:刘云
作者单位:漳州师范学院历史与社会学系,福建漳州363000
基金项目:教育部青年项目“宋朝乡村职役研究”(07JC770004); 国家社科青年项目“宋朝农民生活研究”(08CZS004); 福建省社科项目“宋朝农民的生活世界”(2008B113)
摘    要:宋代的户帖是产税文书,也是宋代赋役推排的主要依据之一,而不是纳税通知书,其使用范围较广,涵盖了民田、官田、寺观产业以及房屋与宅地等。宋代户帖是从五代承袭而来,一般官员、民户、寺观都有户帖。但是,有些民户存在一个户头有多个户帖的现象,这成为户帖的最大缺陷,再加上各地官府没有一个统一的实施标准,因而在南宋绍兴十二年(1142年)以后,户帖逐渐被砧基簿所取代。作为产税文书,户帖是宋代朝廷进行社会控制的一个制度窗口。

关 键 词:宋代  户帖  税役文书  社会控制

A Writ of Tax and Corvee and the Social Control: a New Research on the Hutie Institution in Song Dynasty
Liu Yun.A Writ of Tax and Corvee and the Social Control: a New Research on the Hutie Institution in Song Dynasty[J].Journal of Baoding Teachers College,2010(2):54-59.
Authors:Liu Yun
Institution:Liu Yun (Faculty of History and Sociology, Zhangzhou Normal University, Zhangzhou 363000, China)
Abstract:Hutie was a writ of tax and corvee in Song Dynasty, which was one of main warranties to calculate taxes and arrange corvees instead of a tax information. It used widespread in folk lands, state lands and temples’properties, including houses and cartilage. Hutie in Song Dynasty started from the five-dynasty times, and officials, people and temples held it as the writ of tax and corvee with doubling as the property-right certificate, which had been an institutional windows that the Song Court controlled the society. Whereas, there was a fact that one family had more than one Hutie with some people, which was the biggest shortcoming; what was more, the governments all over the country had no unit practicing standard, so the Zhenjibu had gradually superseded the Hutie since 1142.
Keywords:Song Dynasty  Hutie  a writ of tax and corvee  social control
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