关于汉代算赋问题的几点思考

The Problems of Suanfu in Han Dynasty

汉代算赋作为一种对成年人征收的人头税,它的起征对象、征收数额及其征收时间,汉代政府都作了相应的规定。但是也有例外,因此,算赋在某种程度上不单是一个经济问题,更是一个政治问题。本文除了对上述问题一一详述之外,还针对赋税制度中"算"的含义较为含混的情况,归纳探讨了"算"所具有的几种含义。通过上述讨论,可以看出,算赋是汉代财政的一项主要收入,但同时这种征收制度也是最不合理的。

Suanfu was a tax for every adult in Han dynasty.The Han government allmade a correspond regulation for the age,object and time of beginning to collect taxes.Certainly,there were exceptions.For example,tradesmen and women whomarried at a mature age were taxed more heavily than common person.Thus,Suanfuwas not only an economic problem but also a political problem.After discussed indetail aforesaid problems,it induced and inquired into the several deeper meanings of Suan when the meaning of Suan was instinct in tax system.By the above-exploring,we can know Suanfu was a chief income in Han dynasty finance.Simultaneously,this tax system was the most unfair and unreasonable.