摘要
由于现存文献缺乏关于孙吴时期实行了秦汉以来长期实行的口钱、算赋制度的明确记载,以致史学界大都认为孙吴政权也同曹魏政权一样实行户调制,取代了秦汉以来的口钱、算赋制度。这种看法未必准确,《长沙走马楼三国吴简·竹简(壹)》所载确证,孙权统治时期的东吴仍在实行汉代以来的口钱、算赋制度。孙吴时期的口钱、算赋征收制度,也是口钱与算赋同时存在和按大小口分别征收,也是算赋为每个成年人每年的征收量为“一算”,这些都是同秦汉时期相同的。孙吴的“更赋”的征收也有与汉制相同的情况。孙吴时期的口钱、算赋制度有某些较汉制的不同之处,由以现金缴纳变成了以实物缴纳的变化,这说明口算赋制度之转变成户调制只是时间问题了。
Due to the lack of documents, historians believe that the tax system in Wu Kinigdom under the rule of Sun Quan was basically the same as that of Wei Kingdom under the rule of Cao Cao, that is, levying tax in accordance with household instead with head, the latter being the traditional practice from Qin and Han dynasties. From the bamboo slips unearthed from Zoumalou of Changsha, we see that Sun Quan did not follow Cao Cao＇s reform in tax system. On the contrary he adopted the traditional method of levying tax in accordance with head, children and adults paying differently. The difference of Wu Kingdom tax system from that of Qin and Han is that people could pay tax by labour exchange instead of cash. It is inevitable that tax system would change from head levying to houshould levying.
出处
《史学月刊》
CSSCI
北大核心
2006年第2期24-27,共4页
Journal of Historical Science
关键词
长沙走马楼竹简
三国孙吴
口钱
算赋
Bamboo Slips Unearthed from Zoumalou of Changsha
Wu Kingdom under Sun Quan＇s rule
child poll tax
adult poll tax
