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唐宋之际是土地管理制度进一步强化的关键时期。虽然手实法在唐后期仍然占有重要地位,但已经出现了对土地的“差官检量”;五代十国时期手实和检田交替应用,反映出检田地位的上升;宋代对土地开始大规模的清丈,而且检田方法越来越细密化。这一方面说明随着唐宋之际田税地位的上升,其征税对象土地的管理也在逐步改变;另一方面也标志着中国古代社会前期“黔首自实田”的简单土地管理模式已被国家制度化的检田所代替,土地管理走向成熟。
The occasion of the Tang and Song Dynasties is a crucial period for the further strengthening of the land management system. Although the practical handicrafts still occupy an important position in the late Tang Dynasty, there have been “poor officials” of the land; alternating application of hand-made and field tests during the Five Dynasties and the Ten Kingdoms period, reflecting the rising status of the field; The land began large-scale Qing Zhang, and check-field approach more and more intensive. On the one hand, this shows that with the rise of the Tian tax status during the Tang and Song dynasties, the management of the land subject to taxation is also gradually changing; on the other hand, it also marks the simple land management of the “Qian Zi Tian Zi Tian” in the early stage of ancient China The model has been replaced by the national system of the check field, land management to maturity.