摘要
论文首先对走马楼吴简粢田简进行了复原,讨论了两种粢田簿的格式:第一种只包含田亩数,第二种同时包含田亩数与应收粢租米数。在复原的基础上,论文对孙吴粢租米的缴纳流程、粢田的性质及其在孙吴粮食税中的地位进行了探讨。论文认为孙吴粢租米的缴纳流程从太守府发出征收要求到最终缴纳完成共分为四步,粢田属于私田,粢租米在孙吴粮食税中占比不高。笔者认为缴纳限米的对应军屯,缴纳税米的对应民屯,缴纳租米的对应私田或原来可能属于国有土地但给予近似于私田待遇的田(比如州吏田)。
The thesis recovers Zitian slips of Zoumalou Wu slips on the first,then discusses two kinds of Zitian account book:one contains only field quantity,the other contains both field quantity and Zizu-rice account receivable.On the base of recovery,this thesis discusses the tax payment process of Zizu-rice of Sunwu,the field properties of Zitian and its status in Sunwu’s grain tax,noting that the tax payment process of Sunwu’s Zizu-rice includes four steps,and that Zitian belongs to private field,taking a small proportion in Sunwu’s grain tax.The thesis also believes that Xian-rice payment corresponds to the army’s field;Shui-rice payment corresponds to the folk field;Zu-rice payment corresponds to the private field or the field originally part of state land yet given the treatment of the private field(similar with the local officials’field).
出处
《出土文献》
2020年第1期115-134,158,共21页
Excavated Documents
基金
2015年度教育部人文社会科学研究青年基金项目“走马楼吴简所见孙吴长沙地区仓储制度研究”(15YJCZH028)的资助
关键词
走马楼
粢田简
复原
交税流程
田地性质
Zoumalou Wu slips
Zitian slips
recovery
tax payment process
field properties