秦及汉初田租征收和计量问题新探  

A New Exploration of Agricultural Land Taxation and Products Measurement in Qin and Early Han Dynasty

作　　者：代国玺[1] Dai Guoxi

机构地区：[1]山东大学历史文化学院,济南250100

出　　处：《历史研究》2023年第3期4-25,M0003,共23页Historical Research

基　　金：国家社科基金青年项目“出土简牍与秦汉农业研究”(18CZS009)阶段性成果。

摘　　要：秦及汉初,官府征收田租称为“租禾稼、顷刍稿”。所谓“禾稼”,应指禾穗而非全禾或禾的子实。由于征收的谷物形态比较原始,秦及汉初根据谷物形态与种类,制定不同计量标准,创制出“四大一小”谷物计量体系,以简便田租征收工作。这一时期田租类型属于典型的分成租,官府确定田租数量,是以地块为单位,测定不同地块的“禾程”即禾穗单位产量面积,再按照“禾程”专用原则,计算出不同地块的纳租数量与所有地块的纳租总额,最后再分解到户。秦及汉初的田租制度呈现一系列不同于后世的特点,是中国田税发展史上一个独特阶段。During the Qin and early Han Dynasty,the government's collection of agricultural land tax was referred to as"taxing the grain seedlings according to their taxation rate,taxing the hay according to taxation rate in one unit as Qin acre(Zu Hejia,Qing Chugao)".The term"grain seedlings(Hejia)"refers specifically to the ear part of the grain,rather than the entire seedling or the grain itself.Due to the primitive form of the taxed grains,the Qin and early Han governments established different measurement standards based on the shape and type of grains.They created a grain measurement system known as the"Four Big and One Small"to simplify the process of agricultural land taxation.During this period,the land tax system was a typical type of sharing tax,and the government determined the tax quantity based on land parcels.They measured the"unit production of grain(He Cheng)"for different land parcels and,following the principles of the He Cheng"measurement,calculated the tax amounts for each parcel and the total tax amount for all parcels.Finally,the taxes were distributed to individual households.The agricultural land taxation system in the Qin and early Han Dynasty exhibited a series of distinct characteristics that differed from later periods,representing a unique stage in the development of land taxation in China.

关 键 词：秦汉 田租制度 度量衡 岳麓秦简 张家山汉简 

分 类 号：K232[历史地理—历史学] F812.9[历史地理—中国史]