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作 者:陈明光[1] Chen Mingguang
出 处:《史学月刊》2022年第11期123-135,共13页Journal of Historical Science
基 金:国家社会科学基金委托项目“中国税收通史”(22@ZH006)。
摘 要:中国古代的赋役制度是历代王朝凭借政治权力参与社会产品和劳动力再分配方式的法律体现,具有强制性、无偿性和固定性。其制度规定及实施状况,对国计民生乃至政权更迭有诸多重大影响,一直是中国传统史学和当代史学关注的经典课题。综观进入21世纪后近20年来的有关成果,由于诸多重大新资料的发现,特别是理论、概念、视角等的更新,从秦汉到明清的赋役制度研究论题得到显著的拓展、深化和细化,同时也为今后的研究提供了不少新的思考空间。The tax and corvee system of ancient China is a legal embodiment of the central dynasties’ participation in the redistribution of social products and labor force by virtue of political power.It is mandatory, gratuitous and permanent.The regulations and implementation of the system had a great impact on the national economy and people’s livelihood, and even on the change of regimes.Thus, it has always been a classical topic of Chinese traditional historiography and contemporary historiography.Since the beginning of the 21 st century, as a result of the discovery of many important new materials, especially the renewal of theoretical guidance, concept definition and research perspective, the research topic of the tax and corvee system from the Qin and Han dynasties to the Ming and Qing dynasties has been significantly expanded, deepened and refined.At the same time, it provides a lot of new thinking space for future research.
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