从凤凰山汉简看西汉地方财政税收  

The Local Fiscal and Taxation System in the West Han Dynasty:Seen from the Bamboo-slip Texts Unearthed at the Phoenix Mountain

作　　者：李伟[1] 

机构地区：[1]南京师范大学历史系

出　　处：《南京师大学报（社会科学版）》2010年第3期83-87,共5页Journal of Nanjing Normal University(Social Science Edition)

摘　　要：凤凰山汉简是研究西汉赋税的重要资料。与以往对此研究焦点多集中在赋税额度上不同,本文则从地方财政角度重新审视这批简牍,以"口钱"为切入点,认为凤凰山汉简所载的"口钱"条目并不是向未成年人征收的人头税,也不是简单意义上向成年人征收的人头税,而是与简牍上其它条目一样,是地方财政的一部分,用来供给地方行政长官的公务费用。The bamboo-slip texts unearthed at the Phoenix Mountain are very informative about the taxation system in the West Han Dynasty. Rather than focusing on the tax rate, our research took a different examination of these texts from the perspective of local fiscal and taxation system with kouqian （ mouth money） as the key word. It has been found that the entry of kouqian in the texts refers neither to the head tax levied on teenagers nor to the head tax levied on adults in the conventional sense. Like other entries in the texts, it is actually part of the fiscal revenue of the local government, which is used to cover the local government＇s operating expenses.

关 键 词：凤凰山汉简 口钱 西汉 地方财政税收 

分 类 号：F812.9[经济管理—财政学] K234.1[历史地理—历史学]