摘要
所谓户等制度,是指官府按居民家庭财产多少而划分户口等级的制度。关于秦汉时期如何征收家庭财产税、确定户等、评估家财等一系列作法,由于史料不足,还处于若隐若现之间。但是从西晋到南北朝,户分九品之制已经定型化。如果我们能找到从西汉的户分三等到南北朝的户分九品之间的过渡环节,则中国古代户等制度的发展变化过程就将更加明朗化。吴简的出土恰恰证明在孙权时期的长沙郡与临湘侯国境内,已经确立了三等九级的户等划分制度。但由于吴简的残缺,孙权时期户等制度还存在着许多难于通释的问题。
The system of the grades of families refers to the grades of families according to the riches of the families. Because of the deficiency of historical documents we are not quite clear of the ways of diao taxes collection, the grading of the families and the assessment of the riches of the families. However from the West Jin to the Southern and Northern dy nasties, the nine grades of the families had been fixed. If we can find the transitional period between the three grades of the West Han Dynasty and the nine grades of the Southern and Northern dynasties we would acquire a clearer view of the developing process of the system of the grades of the families. The excavation of the Su-Wu slips proved that the three grades and nine classes of family had already been founded inside the Linxiang kindom and the Changsha county. Due to the incompletion of the Sun-Wu slips there still exist many unexplained questions as regards the system of the grades of families in the Sun Quan period.
出处
《史学月刊》
CSSCI
北大核心
2006年第5期31-35,共5页
Journal of Historical Science
基金
郑州大学"211"重点学科建设项目"中国古代文明与考古学"成果
关键词
长沙走马楼吴简涮
权时期
户等制度
财产税征收
the Sun-Wu slips unearthed at Zoumalou of Changsha
Sun Quan period
the grades of families
collection of diao taxes