从《张家山汉简》谈汉初的户赋与户刍  

A Discussion on Hufu Tax and Huchu Tax of Early Han Dynasty from Zhangjiashan Han Strips

作　　者：朱继平 

机构地区：[1]浙江杭州,310058

出　　处：《江汉考古》2011年第4期111-116,共6页Jianghan Archaeology

基　　金：国家社会科学基金项目(编号:11CZS007);中国博士后科学基金资助项目(编号:20100481422、201104728)阶段性成果

摘　　要：本文从《张家山汉简》所出汉初法律条文着手,对汉初户赋和户刍的性质进行了细致分析,指出二者是一种特殊性质的户税,具有税率很轻的特点。由此,进一步探讨了汉代户税的演变过程,认为文景与武帝时期社会状况的变化是导致汉代户税不断加重又突然消失的重要原因。Hufu tax was levied per household, whereas Huchu tax was levied on land holdings in Han Dynasty. This paper firstly analyzes Hufu tax and Huchu tax carefully, suggesting that they are two kinds of special residential tax, bearing a characteristic of low tax rate. The paper further discusses the evolution of residential tax in Han dynasty, considering the reason why residential tax disappeared suddenly after a tax increase could be attributed to social changes in the period of Emperor Wen, Jing and Wu.

关 键 词：张家山汉简 二年律令 汉初 户赋 户刍 户税 

分 类 号：K877.5[历史地理—考古学及博物馆学]