简牍所见秦及汉初“户赋”问题再探讨
发布时间：2019-04-21 11:53
【摘要】：最近刊布的《岳麓书院藏秦简(肆)》披露了一份有关征收"户赋"的法律文书。研究表明,秦汉"户赋"并非"户税",亦非"户税"的组成部分。这批简文还显示,秦"户赋"征收的对象不是"五大夫爵及其以下凡有立户者",而是"泰(大)庶长以下"凡有立户权者。尤为重要的是,该律文中的"户刍"亦非一种与"户赋"并列的独立税目,而是官府征收"户赋"的多种物质形态之一。不仅如此,秦汉时期的"户赋"还与军事有着紧密的联系,是军备物资和军费的主要来源。
[Abstract]:The collection of Qin slips at Yuelu College recently revealed a legal document on the collection of household Fu. The research shows that the "household tax" in Qin and Han dynasties is not "household tax", nor is it part of "household tax". These sketches also show that the object of collection of the "household fu" of the Qin Dynasty is not "the five masters and those who have an account under them," but "under the general chief of the Thai (Great) people" who have the right to establish an account. It is particularly important that the Ruminant is not a separate tax item parallel to the Fu, but is one of the various material forms of the government to collect the "Fu of households". Moreover, the Fu of households in Qin and Han dynasties was closely related to military affairs, and was the main source of arms materials and military expenditure.
【作者单位】： 哈尔滨商业大学经济史研究所;
【基金】：国家社会科学基金后期资助项目“新出简牍与秦汉赋役制度研究”(16FZS004) 哈尔滨商业大学学科建设项目(HX2016001)
【分类号】：K877.5
本文编号：2462182
[Abstract]:The collection of Qin slips at Yuelu College recently revealed a legal document on the collection of household Fu. The research shows that the "household tax" in Qin and Han dynasties is not "household tax", nor is it part of "household tax". These sketches also show that the object of collection of the "household fu" of the Qin Dynasty is not "the five masters and those who have an account under them," but "under the general chief of the Thai (Great) people" who have the right to establish an account. It is particularly important that the Ruminant is not a separate tax item parallel to the Fu, but is one of the various material forms of the government to collect the "Fu of households". Moreover, the Fu of households in Qin and Han dynasties was closely related to military affairs, and was the main source of arms materials and military expenditure.
【作者单位】： 哈尔滨商业大学经济史研究所;
【基金】：国家社会科学基金后期资助项目“新出简牍与秦汉赋役制度研究”(16FZS004) 哈尔滨商业大学学科建设项目(HX2016001)
【分类号】：K877.5
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