宋代富民诡名寄产及挟户规模考察

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。

Wealthy People＇s Concealed Property and the Scale of Their Entrained Account in the Song Dynasty

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.