西汉田税“以顷计征”说缺乏史实根据——兼与臧知非先生商榷  

The Argument of the Land Tax Collected by the Unit of Qing in the Western Han Dynasty Lacking Historical Facts: Discussion with Prof. ZANG Zhifei

作　　者：李恒全[1] 

机构地区：[1]南京师范大学社会发展学院,江苏南京210097

出　　处：《山西大学学报（哲学社会科学版）》2013年第6期101-106,共6页Journal of Shanxi University(Philosophy and Social Science Edition)

基　　金：国家社科基金重点项目"西域出土中古法律文献比较研究"(13AZS020);江苏省社会科学基金项目"出土简牍与战国秦汉土地制度研究"(11LSB003)

摘　　要：田税即田租,与刍稾税是不同的税种。西汉田税以顷为单位征收,即使不足百亩也按百亩征收的新观点,所立足的主要论据,要么是对史料的误解,要么是以刍稾税征收方式简单比附田税征收方式,要么是虚构了不存在的田制与田税征收方式之间的因果关系,而并无一条真实可信的史料根据,因而是难以成立的。大量史料证明,西汉田税是按实有亩数计征的。The land tax is also called field rent, which is a kind of tax different from Chugao. The new point of view that the land tax was collected by the the unit of qing even though the lenal area was less than a qing in Western Han Dynasty was concluded on account of some arguments. One of them is due to the wrong understanding of the relevant history documents. Another is the simple description of the collecting way of Chugao as that of land tax. Still another is the fabrication of the causality between land system and the collecting way of land tax. None of them are based on authentic historical materials,hence untenable. According to a lot of historical evidence, the land tax was levied by the actual land area in the Western Han Dynasty.

关 键 词：西汉 田税 征收方式 刍稾 

分 类 号：F129[经济管理—世界经济]