摘要
西汉初期的赋税制度,过去有不少疑点。现从张家山汉简得知:当时的田税主要是田租和刍,征收办法是既“按顷计征”,又与“人户”有关。田租与刍税的比例是12.7:1;而末业税的税目繁多,有各种工矿税和市税、关税等。税率较高,有的达20%以上,反映了官府对工商末业的重税政策;汉初的赋目基本上沿袭了秦制。敛赋方式有按“口”、按“户”两种,按户征收的“户赋”,非口算之外的独立赋目。“户赋”与“赀赋”,二者不当混同。
There are much doubtful points about the taxes system of early Western Han Dynasty in the past. Seen from the bamboo slips unearthed at Zhangjiashan, we leam that the land taxation at that time mainly includes land rent and Chu Gao（刍稾）,forage grass and straw）.The levying way is to levy taxes according to qing（顷,a unit of area） ,and it is also related to family. The ratio of land rent and Chu Gao is 12.7： 1. The taxes on industry and commerce has many items including various taxes on industry, mine, market and pass. The tax rate of industry and commerce is high, with some categories of taxes reaching 20%, which reflected the feudal government＇ s heavy tax policy on industrial and commercial enterprise. The tax items of early Han Dynasty followed that of the Qin Dynasty on the whole. There are two levying ways, one is according to the number of population, the other is according to family. The family taxes is different from Zifu（赀赋）.
出处
《史学集刊》
CSSCI
北大核心
2007年第2期3-10,共8页
Collected Papers of History Studies
关键词
张家山汉简
汉初
田税
末业税
赋敛
bamboo slips unearthed at Zhangjiashan
early Han Dynasty
land taxation
taxes on industry and commerce
levying taxes
