“算赋”生成与汉代徭役货币化

发布时间：2018-06-22 21:11

  本文选题：算赋 + 课役农　； 参考：《历史研究》2017年04期

【摘要】："算赋"在制度生成的层面,是"民不徭"之"赀"的结果,是授田制下编户民"事"义务的货币化,由"算事而赋"演变为"算人而赋",发展为人口税。秦昭王的"十妻不{m"是免除其徭役而非"算赋"。高帝四年(前203)"初为算赋"是登记户籍、确定赋役。凤凰山"算簿"是因"事"定算、按"算"收钱的账簿,是徭役货币化的历史实践。7—14岁每年人"出口钱"23钱,15—56岁每年人"出赋钱"120钱的制度源于《周礼》国人野人的阶级差别、形成于元帝,是受田民由国家课役农演变为个体小农的历史体现,是中国古代赋役制度层累叠加的历史反映。
[Abstract]:At the level of system formation, it is the result of the "money" of "people not keeping taxes", the monetization of the obligation of making household affairs under the system of granting farmland, and the evolution from "calculation of matters" to "tax on people", which develops into population tax. Qin Zhaowang's "Ten wives are not {m" is exempted from its servitude, rather than "calculate Fu." Gao Di four years (the first 203), "the initial calculation of Fu" is registered household registration, to determine the duty. The "book of account" of Phoenix Mountain is a book of accounts that is determined by "matter" and collected by "counting". It is the historical practice of monetization of corvee. People aged 7-14 years old "export money" 23 dollars per year and people aged 15-56 years old "pay" 120 dollars a year from the "Zhou Li" Chinese savage class differences, formed in the Yuan emperor, It is the historical embodiment of the evolution of Tian Min from the state serve-farming to the individual smallholder, and the historical reflection of the accumulation of the ancient Chinese taxing system.
【作者单位】： 苏州大学社会学院;
【基金】：国家社科基金重点课题“秦汉农民身份演变的历史考察”(15AZS008)中期成果之一
【分类号】：K877.5
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本文编号：2054239