秦至汉初户赋的性质、征收与管理

The Nature,Collection and Management of Household Tax at the Beginning of the Qin and Han Dynasties

秦至汉初的户刍确为户赋的一种形式。户赋起源于军赋,其征收形式多样反映了秦代较为灵活的财政管理制度,具备较强的操作性。随着战争结束,汉代户赋改征钱币。卿爵以下(包括卿爵)都要缴纳户赋。户赋征收中严格使用校券,并由乡部根据本乡应纳户赋数量制作户赋征收统计册,最后由少内主管全县户赋的征收、管理和支出。根据里耶秦简,秦迁陵县户赋征茧,并将丝织品进献朝廷作为帝室收入的一部分。

At the beginning of the Qin and Han Dynasties,huchu was the kind of the household tax. The origin of household taxes is military tax. Various methods of collection reflected the flexible financial management system of Qin Dynasty,which had strong operability. With the end of the war,the Han Dynasty collected money for the household tax. Above the title of Qing,they all have to pay taxes. Household tax collection strictly used the Jiaoquan. The township shall levy a census register based on the tax payable. Shaonei is in charge of the county tax collection,management and pointing out. According to Liyeqinjian,Qianling country collected cocoon for the household tax. The county dedicated the silk fabric to the emperor for the royalty income.