论江南"折租造布"的中央化历程——读《隋唐制度渊源略论稿》财政篇

陈寅恪先生是以江南折租造布为例,来论证唐代的江南(南朝)化说的。根据武则天时期的陈子昂上疏以及仪凤三年度支奏抄、四年金部旨符,唐代江淮地区仍在实行以前南朝的折租纳布制度。开元二十五年之前,该区上供的租米通常是用租布(可能也包括钱)在东都附近籴纳来的。但随着江淮地区上供地位的提高及边境和籴事业的开展,中央政府也出现了直接受纳租布的迹象。唐玄宗时期,商品经济进一步发展,官府的和籴规模、区域事业不断扩大,中央对充任货币职能的布帛需求量也在加大。开元二十五年,政府在京辅一带广行和籴,最终以法令的形式确认了江南的折租造布制度。

The Central Government's Adoption of the System of Levying Taxes in the form of Cloth Originated in Southern China: Some Reflections on The Origins of the Financial Systems in the Sui and Tang Dynasties

Taking the system of levying taxes in the form of cloth as an example,Chen Yinque argued for the research finding that some Nanchao systems were adopted by the Tang Dynasty. The historical documents (like Chen Ziang's proposal to Empress Wu Zetian,the documents on governmental spending in the third year of the Yifeng Reign,and the documents of the financial department in the fourth year of the Yifeng Reign) reveal that the system of paying tax by cloth instead of grain in the Nanchao period was still in ope...