长沙走马楼三国竹简纳布记录析论  

Analysis on the Records of Paying Clothes in Changsha Zoumalou Bamboo Slips of Wu Period

作　　者：沈刚[1] 

机构地区：[1]吉林大学古籍研究所,吉林长春130012

出　　处：《史学月刊》2010年第10期28-33,共6页Journal of Historical Science

基　　金：教育部人文社会科学研究项目基金(09YJC770021)

摘　　要：走马楼吴简竹简部分出现的布是税布,调布为横调。冬赐布、织作布、品布等则是指布的品种而言。其交纳方式是由丘中几户居民将所需缴纳布的数额累加至整数,集中到某一人缴纳至库中。除交纳实物外,还可以折变成钱。纳布多集中在每年的下半年,特别是以八月份居多,这和上计制度有关。吴简中的纳布格式分为原始凭证和月度统计两类。The cloth which is recorded in Changsha Zoumalou bamboo slips of Wu period is cloth for tax. Levying cloth is for temporary tax. Dongci cloth, Zhizuo cloth and Pin cloth are different varieties of cloth. The cloth which needs to be paid by a few residents should be concentrated to one person to be an integer and then be paid to the warehouse. The residents can also convert the cloth to money besides paying cloth directly. The time of paying cloth concentrates in the latter half of the year, especially in August. This connects with the counting system. The form of paying clothes recor- ded in bamboo slips can be divided into original certificate and monthly statistics.

关 键 词：吴简 纳布 赋税制度 

分 类 号：K877.5[历史地理—考古学及博物馆学]