先秦至唐宋屋舍之税嬗变研究

发布时间：2019-07-23 18:27

【摘要】：中国的屋舍之税起源很早,且与城市的发展密切相关。先秦的"廛布"首向官府管辖市场中的商业用房征税。汉代的"市肆之税"指向官府和私人用房,既有商业性用房也有居住用房,具有城市土地利用、屋舍和经营税共征的特点。魏晋南北朝时期的店舍之征开始对房屋划分等级,屋舍之税的征收办法开始具体化。唐代"间架税"具有单一屋税的性质,征税办法的操作性强。五代十国时期"屋税"之名正式出现,且成为国家常赋。宋代确立城郭之赋以及宅税和地税的分野。由此,屋税正式成为一个独立税目,改变了此前屋舍、土地利用和经营税混而征之的情况。这一嬗变,是我国古代城市不断发展、人口增多、城市建筑用途多样、城市空间结构不断变化和发展的结果。
[Abstract]:The tax on housing in China originated very early and is closely related to the development of the city. The pre-Qin "Chen cloth" was the first to tax commercial housing in the market under the jurisdiction of the government. The "restaurant tax" in Han Dynasty points to government and private housing, which has both commercial and residential housing, and has the characteristics of urban land use, housing and management tax. During the Wei, Jin, Southern and Northern dynasties, the collection of house tax began to grade the house, and the collection method of house tax began to be concrete. Tang Dynasty "inter-frame tax" has the nature of a single housing tax, the operation of tax methods is strong. In the five dynasties and ten Kingdoms period, the name of housing tax officially appeared, and became the national permanent Fu. The Song Dynasty established the Fu of the city and the distinction between house tax and land tax. As a result, housing tax has officially become an independent tax, changing the previous housing, land use and management tax mix. This evolution is the result of the continuous development of ancient cities, the increase of population, the diversity of urban architectural uses and the continuous change and development of urban spatial structure.
【作者单位】：云南大学中国经济史研究所;云南大学人文学院历史系;中国城市建设研究院云南分院;
【基金】：国家社科基金重点项目“中国与西欧城市经济发展路径比较研究(7—14世纪)”(12AZS009)
【分类号】：F812.9;K2

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