唐前期的九等定簿与户等注籍,同均田—租调制下还授田及租调输纳密切相关。而户等信息在户税与差科征发中的应用,则使户等版籍载体突破了户籍系统。随着租调制趋于瓦解以及唐中叶两税法的确立,户等逐渐只对地方政府摊派户税具有意义。至唐后期,据田亩起征的地税成为两税的主体,户等用以摊派户税的功能逐渐淡出。唐末至宋初,各级政府虽曾临时性划分户等,但均难长期维持。直至北宋前期,在差役征发的带动下,形成了全国行用而户等标准因地而异的五等丁产簿制度。总的来说,唐宋之际赋役制度的演进引起了户等功能、划分标准以及户等版籍载体等多方面的变化,其进程呈现出以下特点:其一,在赋役实践中,户等信息原初的主体功能与衍生功能常常发生转化;其二,随着户等划分标准以及适用范围的变化,其依托的版籍系统也须相应调整。 The pre-Tang dynasty books and books and other Jiushi Ji, with the average field - rent under the transfer also leased land and lease transfer are closely related. Households and other information in the household tax and the issuance of the section in the application, the family version of the carrier has broken through the household registration system. As rent regulation tends to collapse and the establishment of the two tax laws in the mid-Tang dynasties, households and the like gradually have only significance to the apportionment of household taxes by local governments. In the late Tang Dynasty, the land tax, initiated by Tianmu, became the main body of the two taxes and the functions of households, etc., for apportioning household taxes gradually faded out. From the late Tang Dynasty to the early Song Dynasty, although governments at all levels have temporarily divided households, it is difficult for them to be maintained in the long run. Up till the early Northern Song Dynasty, under the guidance of the issuance of the clergymen, a system of grade five and tenants with different standards was established in the whole country. In general, the evolution of the tax system at the turn of the Tang and Song dynasties triggered many changes in household functions, classification criteria, and household registrations. The process showed the following characteristics: First, in tax-paying practice, The original main function and derivation function are often transformed; Second, with the division of household standards and changes in the scope of application, relying on the version system must also be adjusted accordingly.