关于商鞅变法赋税改革的若干考辨

SEVERAL TEXTUAL RESEARCHES ON TAXES REFORM OF SHANGYANG

本文在重新理解史料的基础上对商鞅"罚赋"、"初为赋"和"算赋"等颇多争议的问题作了比较深入的考辨。文中提出：商鞅"罚赋"，即初次变法所规定的"民有二男以上不分异者，倍其赋"，实际上并非仅指某一种具体赋敛，而应当是包括当时秦人家庭的所有赋税形式。所谓"初为赋"，则应是商鞅随着秦国土地制度的改革所进行的一次重大赋税改革。就内容来说，它既不单纯是指口赋，也不单指田赋，更不单纯是指军赋，而可能是包括了上述三种赋敛及其他赋税。至于商鞅创设的"算赋"，也并非是所谓口赋，而应当属于军赋，是一种对妇女所专门征收的赋。

According to the hisorical recording and the author's understanding, this paper points out that 'FaFu' invented by Shangyang-double their taxes if there are two adult sons in the family-is not a kind of concrete taxes. Practically, it refers to total taxes that a family needs to bear.'ChuWeiFu' is the achievement of the great reform about land institution led by Shangyang. It doesnt merely mean the people tax or the fedudal land tax,the tax for military affairs,but includes the above-mentioned three taxes even the others.Shangyangs 'SuanFu' does also not refer to the people tax,but belongs to the tax for military affairs,is atax only levy to women.