秦汉简牍所见“算赋”“口赋”再探讨-《中国农史》

文章信息/Info

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

Author(s):: ZHU De-gui; （Institute of Economic History, Harbin Commercial University，Harbin 150028）

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”。

Abstract:: 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 "KouFu" is not "Kou Qian ", it is a proper term for adult tax and children’s tax.The word "arithmetic" in "Suan 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 We should put it in the context of people in Qin and Han Dynasty to think about its true meaning.A large number of historical documents prove that before the unification of Qin Dynasty, there was no so-called tax item of "Suan Fu ".In addition, we believe that the "Fu" of "120 coins" levied by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".