张家山汉简所见西汉初期土地及赋税制度

On Tax System in the Early Western Han Dynasty Based on the Wooden Slips Unearthed in Zhangjiashan

张家山汉简《二年律令》材料反映出西汉初期的土地及赋税制度的具体实施情况:当时的"名田宅"制度是按照爵位等级授予的,田宅的继承与转让有着严格的法律程序,女子也可继承田宅;当时刍稾税的缴纳标准按民户所受田亩来确定并可纳钱代物;当时盐铁等工矿业税种较多,征税标准各异,对于促进工矿业的开发、增加财政收入等有一定积极作用。

This paper discusses the situation of tax system in the early Western Han Dynasty based on the wooden slips-Er Nian Law, unearthed in Zhangjiashan. The paper shows. The fields and houses were conferred by the government according to the nobility rank in accordance with the system of Ming Tian Zhai, inheritance and transfer of fields and houses followed strict legal procedures, and women also had the right of inheritance; The standard of Chugao Tax was determined according to the square of fields, and people who could pay money instead of hay; There were lots of mineral and industrial taxes, such as Salt and Iron tax, which also made contribution to the development of the mining industry and the increase of financial revenue.