先秦至唐宋屋舍之税嬗变研究

The Evolution of House Tax from the Pre-Qin to the Tang and Song Dynasties

中国的屋舍之税起源很早,且与城市的发展密切相关。先秦的"廛布"首向官府管辖市场中的商业用房征税。汉代的"市肆之税"指向官府和私人用房,既有商业性用房也有居住用房,具有城市土地利用、屋舍和经营税共征的特点。魏晋南北朝时期的店舍之征开始对房屋划分等级,屋舍之税的征收办法开始具体化。唐代"间架税"具有单一屋税的性质,征税办法的操作性强。五代十国时期"屋税"之名正式出现,且成为国家常赋。宋代确立城郭之赋以及宅税和地税的分野。由此,屋税正式成为一个独立税目,改变了此前屋舍、土地利用和经营税混而征之的情况。这一嬗变,是我国古代城市不断发展、人口增多、城市建筑用途多样、城市空间结构不断变化和发展的结果。

The house tax in China,which closely related with the city development,dated back early. The Chan Bu in the pre-Qing meant the commercial house tax collected by the government. While Market tax in the Han Dynasty meant the tax on houses used by the government or individuals including not only commercial houses but also residential houses. The differentiation among city tax,house tax and land tax was specified in the Song Dynasty.Thereafter,house tax was separated and the phenomenon of indiscriminating from the house tax,land use tax and operational tax was changed. This evolution was the result of the city development,population increasing,multipurpose city land utilization,changes and development of the city space structure.