“算赋”生成与汉代徭役货币化

The Emergence of Suanfu(Poll Tax)and Monetization of Corvée in the Han Dynasty

"算赋"在制度生成的层面,是"民不徭"之"赀"的结果,是授田制下编户民"事"义务的货币化,由"算事而赋"演变为"算人而赋",发展为人口税。秦昭王的"十妻不筭"是免除其徭役而非"算赋"。高帝四年(前203)"初为算赋"是登记户籍、确定赋役。凤凰山"算簿"是因"事"定算、按"算"收钱的账簿,是徭役货币化的历史实践。7—14岁每年人"出口钱"23钱,15—56岁每年人"出赋钱"120钱的制度源于《周礼》国人野人的阶级差别、形成于元帝,是受田民由国家课役农演变为个体小农的历史体现,是中国古代赋役制度层累叠加的历史反映。

At the level of institutional formation,the suanfu or poll tax arose from the population’s refusal to accept corvée labor and consequent payment of fines.The tax involved monetization of the registered population’s obligations under the land grant system,which changed from being a'tax per service'to a'tax per person,'and eventually developed into a poll tax.King Zhaoxiang of Qin’s shiqi busuan(十妻不算)was not suanfu but rather exemption from corvée.In the fourth year of Emperor Gaozu of Han,chuwei suanfu(the beginning of tax collection)involved registering households and determining the amount of taxes and corvée.The suanbu or tax account book excavated from Fenghuangshan which determined the amount of tax per service and then collected it in money,was the historical practice of corvée monetization.People aged from 7 to 14 paid kouqian or population tax of 23 copper cash per person per year,while those aged 15 to 56 paid a fuqian or duty tax of 120 copper cash per person per year.These arrangements,which originated in the differences between the urban and rural population in the Rites of Zhou and took shape under Emperor Yuan of Han,reflect the way land-grant peasants changed from being subject to state taxes and services to being individual small-peasant households,and the way the ancient Chinese corvée and tax system grew over time.