《嘉禾吏民田家莂》中嘉禾五年的钱、布折米  

The Money and Cloth to Rice Conversion Rates Reform in the Fifth Yearof Jiahe As Reflected in the Wu Slips of Tian Jia Bie(田家莂)

作　　者：蒋福亚[1] 

机构地区：[1]首都师范大学历史系

出　　处：《首都师范大学学报（社会科学版）》2007年第6期1-9,共9页Journal of Capital Normal University：Social Science Edition

摘　　要：嘉禾五年,吴国对租佃国有土地者地租征收方式发生的变化,包括免除旱田钱、布和钱、布固定折米改为浮动折米等五项内容,五项内容是一个整体。封建政府免除旱田钱、布,似乎减轻了租佃者的负担,实际上却通过钱、布的浮动折米弥补了这一"损失"。封建政府将地租中钱、布的固定折米改为按照市场价浮动折米,目的即在于获取更多的季节差价,增加财政收入。In the fifth year of Jiahe, there was a change in land tax imposition on those renting state lands for cultivation in the Wu Kingdom. There were five aspects of this reform, which included the exemption of taxation on glebe and a shifting from the former fixed rate of money and cloth to rice conversion to a floating system, adaptable to market price. While apparently aiming to alleviate the burden of farmers, the government actually more than made up for the loss by the floating conversion rate system. In this light, the government adopted these measure simply because it could benefit more from seasonal price fluctuations, adding to its financial earning power.

关 键 词：地租 折纳 市场价 季节差价 

分 类 号：K236.3[历史地理—历史学]