说“税田”：秦汉田税征收方式的历史考察  

The "Tax Field" :A Historical Study of Land Tax Measures during the Qin and Han Dynasties

作　　者：臧知非[1] 

机构地区：[1]苏州大学社会学院教授,苏州215123

出　　处：《历史研究》2015年第3期22-39,189,共18页Historical Research

基　　金：国家社会科学基金项目“简牍与秦汉赋役研究”(项目号08BZS005)成果之一

摘　　要：秦田税计算和征收以授田为基础,分为禾、刍、槀三种基本形态,分别计算:谷物计算采用"税田制",于五月将农户垦田的一部分划为"税田",秋后收取,用作田税;"税田"基本比例为十税一,具体实施因土地类别而异;刍、槀按顷计算,顷刍三石、橐二石;禾、刍、槀均按户征收。西汉继续实行田税分别计算、按户征收制度,但谷物税率为三十税一;刍、槀计算方式依旧,其征收时间和缴纳内容在"五月户出赋十六钱,十月户出刍一石"前提下,由县自行决定,并逐步货币化。东汉延续西汉谷物的计算和征收方式而有发展,每年五月"度田",根据土地质量,分为不同等级,确定田税额,秋后收取。《吏民田家莉》之"定"收若干,是东汉田税制的发展。In the Qin dynasty,based on the household land distribution system,separate land taxes were calculated and collected for three crops,i.e.,grain,fodder and forage.The tax on grain was calculated according to the tax field system,i.e.part of a household's arable land was denominated a 'tax field' in the fifth month,with the tax being collected after the autumn harvest as land tax.The tax field basically occupied 1/10 of the household's land,depending on the type of land.The taxes on fodder and forage were calculated on a per qing(顷) basis,with three dan(石) of fodder and two dan of forage being levied as land tax.All were collected on a household basis.Land tax in the Western Han Dynasty continued to be calculated by type of crop and collected on a household basis,but the grain-based tax was reduced to 1/30.The taxes on fodder and forage were calculated as before,but provided that 'each household paid sixteen qian(钱) in the fifth month and turned in one dan in the tenth month' the timing and content of the taxes were decided autonomously by the county governments,and they gradually became monetized.The Eastern Han further developed the Western Han tax system of calculating and collecting the land tax.Every year in the fifth month,the government would grade the land soil quality in order to collect the corresponding land tax after the autumn harvest.

关 键 词：税田 度稼得租 顷亩出税 按户征收 

分 类 号：F812.42[经济管理—财政学]