西汉田税“以顷计征”的史实及其他——再答李恒全同志  

The Hisitorical Fact of "Taxation According to Qing" as the Land Taxation System in the Westen Han Dynast and Others——Replying to LI Heng-quan again

作　　者：臧知非[1] 

机构地区：[1]苏州大学社会学院,江苏苏州215123

出　　处：《徐州师范大学学报（哲学社会科学版）》2009年第6期74-79,共6页Journal of Xuzhou Normal University(Philosophy and Social Sciences Edition)

基　　金：国家社科基金项目"简牍与秦汉赋役研究"的中期成果(项目编号08BZS005)之一部分

摘　　要：学术商榷应完整把握对方的论述体系和依据,要系统、全面分析相关资料,不能割裂他人观点,不能片面解读史料。李恒全同志认为西汉不存在授田制,把刘邦"复故爵田宅"令和《二年律令.户律》理解为对复员军人的赐田,是对史料的典型误读,其结论是错误的,不足以否定西汉田税"以顷计征"说。江陵凤凰山木牍反映的是田税征收的实际情况,不能用以否定"以顷计征"的法律规定。张家山汉简《算数书》只能间接、抽象地在数学意义上反映战国后期土地和田税的计算情况,不能作为否定西汉田税"以顷计征"的"铁证"。Academic Discussion requires an full understanding of each other＇s ideas , and the basis for discussion should be systematic, comprehensive analysis of relevant information o One-sided interpretation of historical data is improper , as well as fragmenting the views of others . Corade Li Hengquan had made such a mistake, that he claimed that land granting system did not exist in the Western Han Dynastyo Besides, He took the content of the royal decree ＂ Restore the past noble titles, lands and estates＂ and ＂The Ordinance in the Second Year＂ as bestowing lands on the demobilized soldiers, which is also a typical misreading of historical data. Thus his conclusion is wrong, and is insufficient to deny the viewpoint of ＂ Tax-collection according to qing＂. Wooden slips from Phoenix Mountain in Jiang Ling reflects only the actual situation of levying land tax , and can not be used to negate the point of ＂ tax-collection according to qing ＂ in the law. Similarly, bamboo slips of ＂Suanshushu＂ of the Han Dynasties from Zhang Jiashan , in the abstract mathematical way, can only indirectly reflect the situation of the land and land tax calculation in the late Warring State Period, and cannot serve as an ironclad evidence against the point of ＂ tax-collection according to qing ＂

关 键 词：西汉田税 以顷计征 故爵田宅 授田制度 

分 类 号：K234.1[历史地理—历史学]