从新出简牍看秦田租的征收方式  

The Collection Methods of Qin Dynasty Land Tax from Newly Unearthed Bamboo Slips' Perspective

作　　者：李恒全[1] 

机构地区：[1]南京师范大学历史系

出　　处：《中国经济史研究》2018年第2期23-37,共15页Researches in Chinese Economic History

基　　金：国家社会科学基金重点项目"简牍与战国土地制度研究"(批准号:14AZS003)阶段性成果之一

摘　　要：秦存在按土地面积和按产量的一定比例征收田租的方式。前者是在总土地面积中,按一定税率计算出税田面积,其产量就是总土地面积的田租数;后者是在应纳税土地的总产量中,按一定税率,计算出应交纳的田租数。由于前者是后者的一种特殊形式,因此秦田租是按产量征收的分成税。秦禾田租率是1/10,枲田租率为1/15。"舆田",不是民户拥有的全部土地,而是登记在田租籍中的田地,是应纳税之田。"取程",即测算农作物单位产量的面积,乃计算田租数量的基础。"误券",由田租券所列租数与应收租数有误所导致,其处理办法是按照田租券上的错误数额征收,待下次或来年再次征收时补差。取程和误券的存在,说明税田并非真正在农户应纳税土地上划出的特定地块,而是存在于计算过程中的数字概念和计算田租的方法,并非实物形态。Qin dynasty has two collection methods of land tax,the one is based on the land area of a certain proportion( taxation land),the other is based on the crops yield of a certain proportion. The first collection method is counting area of total land and according to certain tax rate,thus we can know the area of the taxation land,the crop yield is the tax of the total land. The second one is the total yield of land which should pay tax and according to certain tax rate,thus we know the land tax which should pay. The first collection method is a special shape of the second one. Therefore,the land tax of Qin dynasty is divide tax which is according to yield. In Qin dynasty,the tax rate of grain land is a tenth,the tax rate of hemp land is a fifteenth."the Yu land"( 舆田) is not the whole land the people have,but the land which record at the books,this is the land should pay tax."obtain standard"( 取程),a measure of area of crop per unit yield,the basis of calculation of the quantity of land tax. "wrong document"( 误券),is caused by the difference which the quantity recorded by the document of land tax and ought to pay. The handling way is collecting the mistake quantity recorded by the document,the next collection; the government will make up for the difference."obtain standard"( 取程) and "wrong document"( 误券) illustrates that the "taxation land"( 税田) is not the real land what truly existence make out from the land which is farmer request to pay tax,but a digital concept in calculation process,a way of calculate the land tax,not a object form.

关 键 词：新出简牍 秦 田租 征收方式 

分 类 号：F812.9[经济管理—财政学]