秦代两种“赋”的性质及其地域性

The Properties of Two Kinds of“Fu”and Their Regionality in the Qin Dynasty

秦代已经有多种“赋”,但从岳麓书院藏秦简与里耶秦简来看,当时的赋有两种主要方式:一是律令中有规定的、由县管理而课以民众的,用于军事方面及贡献中央的“户赋”;二是郡课以县官府的“赋”。目前未有证据说明此赋是课以民众的,它是县官府让其属下的劳动人员来完成的搜罗物品的任务。县官府完成任务后将这些收集品提交给中央。其用途与户赋相同,用于军事及贡献。文献中所见的“献”,是中央课以地方政府的,县通过赋的征收来准备“献”的贡献品。秦的赋在创设后,随着历史的演变,按照需求逐渐添加新的规定,并且具有浓厚的地域性。岳麓秦简《金布律》正反映了上述赋的特性。秦统一前后,可进行赋税收纳的地域逐渐扩张,并在很多新领域征收了赋税。秦结合这些新领地的地域性进行了巧妙的征收。

During the Qin dynasty,there were already a variety of“fu(levy,赋)”,but viewing from Qin bamboo slips collected by Yuelu academy and Qin bamboo slips excavated in Liye,the two types of“fu”were the main ways of taxation at the time.The first type was“hufu(household levy,户赋)”,which was stipulated by law,managed by the county government and imposed on people.It was used by the county government for military purposes and paying tribute to the central government.The second type is the levy imposed by prefecture government on county government.No extant evidence shows this“fu”was imposed on people,but the county government used its labor forces to gather required goods.After completing the task,the county government would submit its collection to the central government.It was used for the same purposes as“hufu”,military and tribute.The“xian(献)”seen in the literature is a tribute imposed by the central government on the local government,and the county government prepared the goods of“xian”through the collection of“fu”.In the Qin dynasty,the creation of“fu”should be after the creation of“xian”,and with historical evolution,relevant provisions of new“fu”were gradually added in accordance with realistic demands,which had a strong feature of regionality.The provisions of Qin Lüling(The Law of Qin)(Vol.1)——Jinbu Lü(金布律)in Qin bamboo slips collected by Yuelu academy,reflect the above-mentioned characteristics of“fu”.The situation of Qin’s“fu”shows that before and after the unification of Qin,when the tax was imposed on the new annexed areas with rich regional characteristics,the Qin government made some adjustments,and cleverly levied tax from these areas.