[1]张信通.秦国乡里赋税制度与赋税征收再探讨[J].中国农史,2018,37(06):56-69.
　ZHANG Xin-tong.The Functions of the Tax Collection by the Officials of the Township Government and Village Officials in the Qin State[J].SAMSON,2018,37(06):56-69.
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秦国乡里赋税制度与赋税征收再探讨()
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《中国农史》[ISSN:1000-4459/CN:32-1061/S]

卷:
37
期数:
2018年06期
页码:
56-69
栏目:
出版日期:
2018-12-28

文章信息/Info

Title:
The Functions of the Tax Collection by the Officials of the Township Government and Village Officials in the Qin State
作者:
张信通
安顺学院 马克思主义学院，贵州 安顺 561000
Author(s):
ZHANG Xin-tong
School of Marxism，Anshun University，Anshun 561000
关键词:
秦国; 乡官; 里吏; 赋税征收
Keywords:
Qin State;  officials of the township government;  officials of the village;  tax collection
分类号:
S-09；K207
文献标志码:
A
摘要:
与秦国官僚制相适应的新型赋税制由商鞅创建推行，后不断丰富完善。秦国向编户民征收的赋税包括户赋、户刍、田租、刍藁、算赋、“畜员”税等常税。里耶秦简所见政府征收的“羽”，是算赋折算实物上交的税种，不能捕“羽”地区的民众缴纳其他实物代替算赋，如无实物代替，则上交“羽”折算的货币数额。献税不是另加给迁陵县编户民的，此税可以折算为货币抵消其他赋税，最后迁陵县每户每人每年上交的赋税总额与其他地区上交的总额相同。五大夫爵以上户主的田产免交赋税，外来移民和部分少数民族享有赋税征收优惠政策。基层里的赋税靠乡官里吏负责征收，赋税征收详细而具体，秦国乡官里吏征收赋税模式为其后历代王朝沿用。
Abstract:
The new tax system to adapt with the bureaucratic political system of the Qin State is established and implemented by Shang Yang, and it is enriched and perfected later. Tax items which Government of the Qin State levies on the people enrolled in the household register includes Hufu, Huchu, Tianzu, Chugao, Suanfu and "Chuyuan" tax etc. "Feather" seen in Liye Qin Bamboo Slips unearthed which is imposed by the government is a kind of tax assigned a convert of payment property. People who can not capture "Feather" may pay other material objects instead of it. Without property instead of "Feather", they directly submit the currency converted from "Feather". Xian tax is not added to the people of Qianling county, and the tax can be converted to the currency to offset other taxes. Finally, the total amount of taxes paid per person or per home in per year is equal to the amount paid by people in other areas. The fields of the title of a senior official in the five grade are exempt from all taxes. The fields of immigrant have the legal regulations on tax-free of years. The masses in the minority areas enjoy the rights of the preferential policies of tax collection. All taxes in the minimum resident administrative unit are levied by the official of the township government and village officials in the two levels of government of the township and the village. The work of tax collection is detailed and specific, and without them the tax revenues of the Qin State could not be implemented. The tax collection of the officials of the township government and village officials in the Qin State is followed by successive dynasties.

相似文献/References:

[1]张信通.秦国乡官里吏发展管理农业职能[J].中国农史,2017,36(06):41.
　ZHANG Xin-tong.The functions of the development and management of the agriculture by the officials of the township government and the village in the Qin State[J].SAMSON,2017,36(06):41.

更新日期/Last Update: 1900-01-01