虽然唐前期均田制实际实施的程度还是个值得深思的问题。但如本文开头所提到的那样,似乎应该是:因为国内的土地按规定被划分(译者注:按指各户田土根据其户口与田土状况划分为永业田、口分田、居住园宅地),所以,国家便能使绝大部分农民维持相对的平等,并得以向编户征收统一标准的税——租庸调。然而,在唐王朝的后期,这一制度崩溃了。如前所述,农民中的等级差别扩大了,所以,国家进行了税制的改革,在中原地区,这种改革由于两税法的创立显得很圆满,因为两税法反映了编户齐民对土地和财产的实际占有状况。在敦煌地区,虽也进行类似的改革,但对它的实际状况,以前并不很清楚。本文将根据现有的历史资料,探讨当地编户齐民的纳税问题。 Although the actual implementation of the early stage of the average field system is still a question worth pondering. However, as mentioned at the beginning of this article, it seems that this should be the case because the land in the country is divided according to the regulations. (Translator’s Note: According to the account of each household, the land is divided into Yongyeongdae, Therefore, the state will enable most peasants to maintain relative equality and will be able to impose a uniform standard tax on renting households - a rent penalty. However, during the late Tang dynasty, the system collapsed. As mentioned above, the level difference among peasants expanded. Therefore, the state conducted a tax reform. In the Central Plains, the reform was successful because of the establishment of the two tax laws, The actual possession of property. In Dunhuang, similar reforms have been conducted, but its actual status has not been clearly known before. This article will be based on the existing historical data to explore the tax issues of local households Qi Min.