孙吴田租改制考  

A Study of Land Rent Reform by the State of Wu during the Period of Three Kingdoms

作　　者：凌文超 Ling Wenchao

机构地区：[1]北京师范大学历史学院,北京100875

出　　处：《历史研究》2022年第4期21-43,220,共24页Historical Research

基　　金：教育部人文社会科学研究规划基金项目“出土简牍与秦汉魏晋田租制度研究”(22YJA770011)阶段性成果

摘　　要：孙吴田租改制频繁,是秦汉魏晋田租制演变的重要一环,不但将秦汉分成租改为定额租,而且将汉代田租轻税制变为重税制。田亩成为孙吴赋税征收最为重要的依据,形成田租收米、钱、布的新格局。孙吴、曹魏虽然都推行定额租制,但曹魏延续汉代田租轻税制,并通过户调筹措物资。与曹魏相比,孙吴不仅亩租额迥异,而且据亩课税的物资种类及方式皆不相同。孙吴田租制是孙吴政权独立发展和改革过程中形成的、既不同于汉制又与曹魏租调制迥异的、具有自身特色的新制。孙吴田租永安改制从制度上确定并推广田亩与人身相结合的田租征课方式,对西晋课田制应当产生了影响。Land rent reforms were frequent in the State of Wu in the Three Kingdoms Period,and land rent reform was an important link in the evolution of the land rent system in the Qin,Han,Wei,and Jin dynasties.Not only did Wu change the sharecropping system used in the Qin and Han dynasties into a fi xed rent system,but it also changed the Han’s light tax system for land rent into a heavy tax system.Farming fi elds were the most important basis for taxation in Wu,forming a new pattern that rice,currency,and cloth could be used as land rents.Both Wu and Wei implemented the fi xed rent system,but Wei continued to employ the Han’s light tax system for land rent and also raised funds through householdbased collection.Compared with Wei,Wu introduced a diff erent rent system and allowed people to pay their taxes in various types of materials.Wu’s land rent system was a new system formed during the state’s independent development and reform that diff ered from the systems prevailing under the Han and Wei dynasties.Wu’s land rent reform under the Yong’an reign established a new land rent collection system,which is thought to have exerted an eff ect on the tax quota system later adopted by the Western Jin Dynasty.

关 键 词：孙吴 秦汉魏晋 田租制 吴简 

分 类 号：K236.3[历史地理—历史学]