The heirless household land in the Song Dynasty,mainly the land that nobody inherited and the land with-out any ownership over a certain period of time,was confiscated by the government in line with the Heirless House-hold Regulations.The land was re-circulated by way of selling,tenancy,appropriation and transfer,and became an important factor in the development of commodity economy in the Dynasty.This article examined the generation, source and management of this kind of land and investigated the relationship between the land and the fiscal system by analyzing the influence of this kind of land on the fiscal and taxation system in the Song Dynasty.This research on the recirculation and regulation of the heirless household land is valuable for the current standardization and strengthening of land management, the reform of the contractual operation right of rural land, and improving land management laws and regulations.%宋代户绝田是依据《户绝条贯》没纳入官的户绝之家的田产,主要来源于无人继承的民田和逾一定年限的逃田.没纳入官并非户绝田的最后归宿,它通过出卖、租佃、拨充和转拨等方式再次进入土地流转环节,成为宋代商品经济发展的重要生产要素.户绝田是观察宋代田产制度的一个重要窗口.文章通过详考户绝田的产生、来源和管理,并透过户绝田的流转观察其对宋代财税制度产生的影响,探寻宋代田产和财政之相关问题.研究宋代户绝田的流转与规制,对我国当前规范和加强土地管理,探索农村土地承包经营权改革,以及完善土地管理法律法规,都具有十分重要的史鉴价值.
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