新出简牍所见秦与汉初的田租制度及相关问题

发布时间：2018-11-20 16:59

【摘要】：秦与汉初的田租制度呈现出以劳役租为基础,兼有定额租因素的杂糅形态。纳租户每年将全部耕地的十分之一划出作为税田,税田内作物全部作为田租上缴。每年在作物成熟之前,乡吏参考土地的地力、作物种类、年景等因素"取程",计算出税田内作物的产量,并以此作为每户田租缴纳的下限。收获季节,在政府的监督下,每户将税田内的作物收获并上缴,如果出现低于缴纳下限的情况,则需要补齐。秦与汉初的田租制度具有较强的过渡性特征,本身并不完善,加之西汉文景以来厉行低田租政策,这一制度随之瓦解。
[Abstract]:At the beginning of Qin and Han Dynasty, the system of land rent was mixed with fixed rent based on servile rent. Tenants each year set aside 1/10 of the total farmland as tax fields and all crops in the tax fields as land rentals. Every year before the crop matures, the local government officials refer to the land fertility, crop types, annual conditions and other factors "take the process", calculate the yield of crops in the tax field, and take this as the lower limit of each household rent payment. During the harvest season, under the supervision of the government, each household will harvest and turn in the crops in the tax field, and if there is a situation below the lower limit of payment, it will need to be replenished. The system of land rent in Qin and early Han Dynasty had a strong transitional characteristic, which was not perfect in itself. In addition, the policy of low farmland rent had been strictly implemented since the Western Han Dynasty, and the system had collapsed.
【作者单位】：重庆大学人文社会科学高等研究院;
【基金】：国家社会科学基金西部项目“秦汉仓廪制度与粮食安全问题研究”(16XZS014)
【分类号】：K232;K877.5

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