Administrative system of the Old Tibetan Empire based on Old Tibetan Documents, with a focus on taxation and land system

本课题的主要研究成果有：(1)土地制度：目前发现了13个旧西藏土地登记碎片。其中一份是本研究新发现的保存在中国国家图书馆的官方土地登记簿。对这些文献的分析显然表明，在整个古西藏帝国存在统一的土地测量。(2)税收制度：(a)沿前线驻守炮台的藏族士兵被分配一定程度的土地，并从中征收土地税。(b)藏人统治下的敦煌的抄经工程是为了纪念公元822-823年西藏与三国（唐朝、回鹘、南诏）缔结条约的外交成功而开始的。该项目的所有费用都以各种形式向敦煌居民征收。

The main achievements of this research project are following points:(1) Land system: Thirteen fragments of the Old Tibetan land registry are currently found. One of them is an official land registry preserved in the National Library of China, which is newly discovered by this research. The analysis of these documents apparently indicates that there existed a uniform land survey throughout the Old Tibetan Empire. (2) Tax system: (a) Tibetan soldiers stationed in the fort along the front line were allotted a certain extent of the land, from which the land tax was levied. (b) The sutra copying project in Tibetan-ruled Dunhuang started in commemoration of the diplomatic success, i.e. the conclusion of treaty between Tibet and three states (Tang China, Uighur, Nanzhao) of 822-823. All costs of the project were levied from Dunhuang inhabitants in various taxes.