《周礼》重“漆林之征”考  

Research on the Taxation of the Lacquer Forest at A Higher Rate in the Rites of Zhou

作　　者：张文静 Zhang Wenjing

机构地区：[1]中国人民大学国学院

出　　处：《农业考古》2024年第1期78-87,共10页Agricultural Archaeology

摘　　要：《周礼》所构建的赋税体系中,有一条现今并未发现在先秦两汉时期实际实施过的征课政策,即“唯其漆林之征二十而五”,对漆林进行高税率课税。后世学者对此非常科税收政策,遵循两条解释理路:一为“抑末”、二为“返朴”。不过,这两种解释与《周礼》文本都不够契合。本文通过考察古代中国经济作物的征税政策,结合《周礼》文本与唐代茶税出现的历史背景,对漆林征课做出解释。There was a tax policy for lacquer forest at a higher rate(only the taxation of the lacquer forest is 25%)in the Rites of Zhou,which had not been found to be implemented during the pre-Qin and Han dynasties.Scholars have developed two explanations for this extraordinary taxation policy:one is to“restrain the end”,and the other is to"return to the nature",but neither fits well in the text of the Rites of Zhou.Based on the cash crop tax policy in ancient China and the historical background mentioned in the Rites of Zhou and the tea tax in the Tang Dynasty,this paper gives an explanation for the taxation of the lacquer forest.

关 键 词：漆林之征 抑末 返朴 唐代茶税 

分 类 号：K23[历史地理—历史学]