租調制是北魏孝文帝遷都洛陽後實行的賦稅制度,上承魏晉時期的戶調制。485年,北魏孝文帝實行均田制後,推出租調制,規定以戶為納稅主體,並以一夫一婦為一戶[1],一夫一婦每年向國家繳納一匹帛(調)、二石粟(租)[2]。十五歲以上的未婚男女四人、從事耕織的奴婢八人、耕牛二十頭應繳納的賦稅數量與一夫一婦相同[3]。該制度經隋代改革試行,成為唐代以丁為納稅主體的租庸調制。
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