岳麓秦简所见“訾税”问题新证

A New Study on the Property Tax in the Qin Bamboo Slips Kept in Yuelu Academy

最新刊布的《岳麓书院藏秦简(叁)》首次披露了有关秦"訾税"征收的历史真相。根据这批简文记载,"秦及汉初不存在财产税"的观点显然是错误的;秦"訾算"并非"訾税","訾算"只是"訾税"征收的前提条件。研究表明,秦"訾税"征收大略分为四个步骤:一是确定征收对象;二是规定征收范围;三是以户为单位,按訾产折价之多寡计征"訾税";四是设立专门机构,极力追缴拖欠官府的钱财。《岳麓书院藏秦简(叁)》"识劫案"还展示了"匿訾"案件的审理过程,不仅填补了秦汉隐匿"訾税"案件的史料空白,而且进一步深化了学术界对秦司法制度的认识。

The Qin Bamboo Slips Kept in Yuelu Academy published recently disclosed the historical truth of property tax for the first time. According to the records of the latest bamboo slips, this view of ＂there is no property tax in Qin and early Han Dynasty＂ is obviously wrong. At the same time, the number of bamboo slips further confirmed the ＂ZiSuan＂ is not ＂property tax＂. The research shows that the levy of ＂property tax＂ is roughly divided into four steps in Qin Dynasty. The first step is to determine the object of property tax levy; The second step is to stipulate the scope of property tax levy; The third step is levy the property tax by discounting the amount according to households ; The fourth step is to establish specialized agencies to retrieve the tardy money belonging to the local authorities. These Bamboo Slips fill the blank historical materials about ＂hidden property tax＂ in Qin and Han Dynasties. These Bamboo Slips also deepens the academic circles to understand the judicial system of the Qin Dynasty.