CAJ | 학술논문

宋代富民为逃脱税役而隐匿资产,或将土地财产诡托于真假官户、寺观、贫民下户和逃亡户,或诡分子户,少则几户,多见几十户、上百户。官民诡分子户在下户中所占比例高达70—90%,诡户者可占到总户数的21.5—41.4%,其中富民之诡户大概为总户数五分之一到五分之二之间。富民上户以诡名寄产逃脱赋役现象的普遍存在,说明这是他们作为一个阶层的共同行为,对唐宋以来国家所确立的以财富为主要征税依据的赋役政策的逃避或反抗。
송대부민위도탈세역이은닉자산,혹장토지재산궤탁우진가관호、사관、빈민하호화도망호,혹궤분자호,소칙궤호,다견궤십호、상백호。관민궤분자호재하호중소점비례고체70—90%,궤호자가점도총호수적21.5—41.4%,기중부민지궤호대개위총호수오분지일도오분지이지간。부민상호이궤명기산도탈부역현상적보편존재,설명저시타문작위일개계층적공동행위,대당송이래국가소학립적이재부위주요정세의거적부역정책적도피혹반항。
The wealthy people in the Song Dynasty concealed assets to escape taxation and labor,such as concealing their land and property in the true and false official households,temples,poverty and low-grade households,and fugitive＇s households,or privately separating one into some small families,from several to dozens,or one hundred.The proportion of the wealthy people＇s concealed households was as high as 70-90% of low-grade households,and the sly households accounted for 21.5-41.4% of the general accounts,of which the wealthy people＇s concealed households approximately accounted for one fifth to two fifths.This phenomenon was common and widespread,indicating that it was the wealthy-people＇s joint acts as a class and an escape or resistance to state tax policies based on property.