户帖是宋代土地产权和税务管理中的一项重要制度,由于缺乏实物依据,学术界对其性质、内容、功能、存废等,一直存在着不同认识.文章依据新发现的徽州文书,确认户帖是宋代土地产权登记和征税的凭证,而不涉及人口和户籍管理,也不是收税通知单.户帖最主要的功能是官府依之征税、民间确认产权,其他功能是在此基础上派生出来的.从运作实态看,户帖制度在南宋晚期并未废止,而是持续存在.%Hutie was a very important system of land in the Song Dynasty .There have been many different opinions about its nature,content,function,abolition and the relationship with Zhanji booklet ,due to lack of physical evidence .Based on the new discovered copy of the Kaihua county 's Hutie in the Baoqing 1st year,which was kept by the Fuxi Cheng family ,it could be confirmed that the Hutie was an official certificate of land property right and tax management ,but not a tax notice ,and it had nothing to do with the population and household registration management .Its main function was used as tax instruments by the government and certificate of land property by the civilians ,the other function was derived from the main function .
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