长沙走马楼三国吴简税账所见孙吴税制与小农经济的关系  

The Relationship between the Tax System of Sun Wu and the Small-Scale Farming Economy as Revealed by the Tax Accounts from the Wu Bamboo Slips of the Three Kingdoms Period Found at the Zoumalou in Changsha

作　　者：陈敏[1] 赵佩颜 吴静蓉 

机构地区：[1]湖南大学工商管理学院,湖南 长沙

出　　处：《历史学研究》2024年第4期272-281,共10页Open Journal of Historical Studies

摘　　要：三国孙吴时期,是典型的封建小农经济形式,耕织结合,农民自给自足,土地是主要的生产资料。通过分析长沙走马楼三国吴简税账发现,田税、米税、布税及人口税是孙吴赋税的主要形式。孙吴税赋政策符合封建社会小农经济的特点,国家实行重农政策和扶助小农的政策,保护赋税之源和维持封建统治的稳定,从小农生产结构中获取资源和利益;另一方面,繁重的税赋和刺激人口的政策导致人口过快增长,对小农经济产生了一定的消极作用。In the Sun Wu period of the Three Kingdoms, it exemplified a typical feudal small peasant economy characterized by an amalgamation of agriculture and weaving. Farmers were self-sufficient, with land serving as the primary means of production. By scrutinizing the tax records on bamboo slips from Zumalou, Changsha during the Three Kingdoms era, it becomes apparent that taxes on fields, rice, cloth, and population constituted the principal forms of taxation in Sun Wu. Sun Wu’s tax policy aligned with the attributes of a small-scale peasant economy within feudal society. The state implemented policies emphasizing agriculture and supporting small-scale peasants to safeguard their source of taxation while maintaining stability in feudal rule and reaping resources and benefits from the production structure of these peasants. Conversely, burdensome taxes coupled with population-stimulating measures resulted in excessive population growth which exerted certain adverse effects on the small peasant economy.

关 键 词：走马楼三国吴简 孙吴 税收史 小农经济 

分 类 号：F32[经济管理—产业经济]