| Many predecessors have done much research on taxes and corvee,Registration system,land system,water system,storage system,local fiscal system about economic system of Xi-xia and Tang-Song in their fields.However the comparison was made on performance of these economic systems in Xi-xia and Tang-Song.With The New Law and Rules of Tiansheng Era(《天盛改旧定新律令》)(hereinafter jointly referred to as Tiansheng Lvling(《天盛律令》as the core,and use Tang-Song’s handed down documents,especially Tang-Song ’s legal document,discuss the problems of the relation between these economic systems in Xi-xia and Tang-Song,and their origin relations.This article has carried out indepth research on the northwest region and the central plains area’s historical relations in 11 to 13 century of China.The main body consists of six chapters.It is pay for five to forty days from do corvee labour for spring digging canals in Xi-xia.These interact with by standards in corvee is land.On the other hand,these interact with local tax document was made and turned over to central government.This tax document was not only include tax date and do corvee labour’s days.This tax document was turned over to central government in February and March next year.Central government could be set policies about spring digging canals and do corvee labour on basis of this tax document.The spring digging canals’ system set that one of one hundred people could be avoid.This one hundred people’s system about organizational from corvee that have a relationship with Xi-xia’s Qianliu(迁溜)are tasked with managing one hundred people of Registration system.There are several types of Xi-xia’s tax document.They were a close relationship.Xi-xia’s Registration system not only has its typical nationality meaning but also has inherited land-centered from central plains’ Registration system since Two-Tax Law(两税法)into practice.Although there have been many discussions by property right system of the lands,but lack of the research about the relations between Tang-Song and Xi-xia’s history in property right system of the lands.Qu Xian Di Men(取闲地门)is one of the chapters in New Law and Rules of Tiansheng Era that levelling recorded about property right system of the wasteland.By comparing property right system of the wasteland of Xi-xia and Tang-Song:such as the type of property right system of the lands,qualification and obligation of tilled the wasteland,the relations between the new tillers and the previous owners of the wasteland etc.At the same time,by comparing Tang-Song and Xi-xia’s contractual documents about the land transaction,I think Xi-xia’s property right system of the wasteland not only reflected the development of the private ownership of land in Xi-xia,but also was the private ownership of land’s historical inheriting in northwest China since Tang Dynasty’s equal landship was privatized.Because Xi-xia allow land transaction and mortgage,so is Xi-xia existed two owners of one field as Song?Although Xi-xia’s land live-sale is not as often as Song Dynasty,but Xi-xia’s mortgage have profit real right and security interest as Song from mortgage and property right system of the land of view.From taxes and corvee and registration system of view,if Xi-xia’s landlord will sell use right of land to buyer,then Xi-xia’s buyer would become a taxation man and be registered into the land tax such as the landless households who buy the land in Song.As to speak,Xi-xia’s mortgagers have sharecropper identity as Song.There is two Xi-xia’s excavated Shoushi from Heishuicheng that its content have three parts.There were some information about head of a household in the first part.The second part about land information.The third part about families and property.These were written in order for Xi-xia’ Shoushi are different from Tang-Song,especially in land and families information.The order of the content is land before families information,by contrast in Tang-Song.The paper thought not only write to make it a rule different,but also about Xi-xia’s taxes and corvee.On the other hand,this difference is about historical evolution on taxes and corvee by Tang-Song.Especially after the collapse of the equal landship(均田制)and by standards in taxes and corvee is personal that was transformed into property that was profound effected on Xi-xia’s taxes and corvee.This article mainly studies the conservancy.Though analysis of Xi-xia’s transporting department,we can learn about operation mode of Xi-xia’s local fiscal:Transporting department managed shire county’s fiscal directly,and have right to audit local fiscal.By comparing transporting department of Song and Xi-xia,and local fiscal system,we found that the local financial power is basically the same between Song and Xi-xia.They also have some differences,the transporting department of Xi-xia have trend of more deeper than Song’s.All of this reflects that the inheritance and evolution about system of fiscal in the Northwest of China and Song Dynasty in 11th to 13th.There are some systems in Xi-xia’s storage system that are similar to Tang’s storage system,such as every three years a evaluation in loss system,drying system,the governmental items management system and so on.On the other hand,there are some different between Tang with XI-xia in storage system detail,in this regard reflect XI-xia has it own national characteristics.We found that the out of storage credential in Xi-xia’s local storages are led by the local military units named Jianjun-si(监军司),the out of storage credential in Song’s local storages are led by the local supervisory departments named Lianggou-yuan(粮勾院)。From the warehouse books in middle of the year and in the end of the year evaluation process of view,both Song and Xi-xia’s government are set up a storage examination system from counties-state-central government.We can say that both Song and Xi-xia have a tight and complete warehouse books system in management and examination.This article suggests that it had a perfect system that one of the major reasons is XI-xia’s Water Act succeed some systems of central China.Especially it was similar to principles and systems in the law and decrees of Tang,and Shuibushi(水部式),etc.On the other hand,some systems are affected by Hexi(河西)from in middle ancient times in China.The Policy of Convee Labor Service According to Land in Xi-xia’s water act had inherited northwest of the corvee from Chinese middle ages.There are some systems in Xi-xia’s water system that are similar to Song’s water system,such as local managed,allocated the water resources on area of land,appointed junior managers,patrolling and preventing river system,the system of tree planting,water conservancy projects in spring.On the other hand,XI-xia has it own national characteristics and be different than Tang and Song. |
