一宋代主客户的含义与唐代不同。唐代租庸调改为两税法以后,“主户”与“客户”的区别,系指是否土著。外来侨居人户称作客户,即客籍户的简称,本地土著户称为主户,亦即“土户”;客户是“非土户”,与“土户”或“土著”对称。到宋,主客户的含义起了很大的变化。宋政府把全国人口分为主户和客户两类。主户是指城市有房产或乡村有田产应纳税服役的人户名称,也称税户。分坊郭主户和乡村主户。客户是指城市无房产或乡村无田产的人户名称,分坊郭客户和乡村客户。客户中坊郭客户为数比较少,主要是乡村客户;而乡村客户则是以佃户(佃客)为主体的贫下农户。这说明,客户已由唐代的客籍户转变为无产户。 The meaning of a main customer in the Song Dynasty and the Tang Dynasty is different. After the levy was changed into the tax law in the Tang Dynasty, the difference between “main household” and “customer” means whether it is indigenous or not. The alien resident is referred to as the client, that is, the abbreviation of the guest holder. The local indigenous owner is called the main tenant, that is, “Tu owner.” The customer is “non-native” and is symmetrical with “Tudor” or “indigenous”. To Song, the meaning of the main customer has undergone great changes. The Song government divided the population of the country into two types: the main household and the client. The main household refers to the name of the household in the urban area where the real estate or the rural real estate should be taxed and serviced, also known as the taxpayer. Branch home owners and main village households. Customer refers to the city has no real estate or rural real estate people’s name, Fenfang Guo customers and rural customers. Among the clients, there are relatively few customers in Fangcun, mainly rural customers; while rural customers are poor peasants under the tenants (Dian Ke). This shows that the customer has been transformed from a visiting customer in the Tang Dynasty into a non-paying household.