秦汉简牍所见“算赋”“口赋”再探讨  

Discussion on "Suanfu" and “Kou Qian” from Bamboo Slips of Qin and Han Dynasties

作　　者：朱德贵[1] ZHU De-gui(Institute of Economic History, Harbin Commercial University, Harbin 150028)

机构地区：[1]哈尔滨商业大学经济史研究所,黑龙江哈尔滨150028

出　　处：《中国农史》2019年第2期46-63,共18页Agricultural History of China

基　　金：国家社科基金后期资助项目"新出简牍与秦汉赋役制度研究(16FZS004)";黑龙江省哲学社会科学基金项目"出土资料所见秦汉财政与国家治理研究(16ZSD01)"

摘　　要：由于古人在秦汉人头税问题上的混乱表述,致使后世学人莫衷一是。研究表明,"口钱"是指儿童税,而"口赋"并非"口钱",它是成丁税和儿童税的合称。"算赋"中的"算"在秦汉文献中具有多种意思,我们应将之置于秦汉时人的语境中去思考它的真实含义。大量历史文献证明,秦统一之前,不存在所谓"算赋"之税目;统一之后,秦实行的是按丁口征赋和按户征赋的双轨征收之制。除此以外,我们认为,秦汉按成丁征收之"百二十钱"之"赋"应称之为"赋钱"。Because of the confused expression of the ancients on the issue of head tax in Qin and Han Dynasties, the scholars in later generations have different opinions.The research shows that "KouQian" refers to children's tax, while "KouFun is not"Kou Qian ",it is a proper term for adult tax and children's tax. The word "arithmetic" in HSuan Fu" has many meanings in Qin and Han literatures. We should put it in the context of people in Qin and Han Dynasty to think about its true meaning. A large number of historical documents prove that before the unification of Qin Dynasty, there was no so-called tax item of "Suan Fu ".In addition, we believe that the "Fu" of "120 coins" levied by Qin and Han Dynasties should be called "Fu Qian".

关 键 词：算赋 口赋 口钱 

分 类 号：S-09[农业科学] K207[历史地理—历史学]