秦代确有算赋辨——与臧知非先生商榷

Analysis of the Existence about Suanfu(Poll Tax)in the Qin Dynasty——Discuss with Mr. Zang zhifei

以往学界都认为秦代确有算赋,笔者还曾提出秦代算赋仅向妇女征收的看法。但臧知非先生却对此批评,认为秦昭王时并无算赋,使秦代究竟有无算赋的问题引起关注。实际上,其批评不仅有违反学术规范之处,而且在史料理解上存在较多问题。更重要的是,里耶秦简证实了秦人家庭中有多妾和蓄婢现象,并证实存在着一些和父母生活的直系家庭,为算赋是向妇女专门征收的赋提供了众多可信依据。再加上传世文献和张家山汉简的佐证,便构成了一条完整的证据链,更加证明了秦代确有算赋。

In the past, scholars thought that the Qin dynasty had the Suanfu（Poll Tax）, and the author put forward the idea that the Suanfu （Poll Tax） was only levied on women.However, Mr. Zang zhifei criticized this, thinking that there was no Suanfu （Poll Tax） in the time of the king of Zhao.In fact, his criticism not only violated academic norms, but also has many problems in understanding of the historical data. More importantly, Bamboo and wooden slips excavated in Liye confirmed that there were many concubines and maidservants in the families of the Qin dynasty, and that there were some direct families living with their parents. All of these provide a lot of credible basis for the Suanfu （Poll Tax） specifically levied on women.Combined with the historical documents and the evidence of Bamboo and wooden slips excavated in Zhangjiashan, it constitutes a complete chain of evidence, which further proves that there were really Suanfu（Poll Tax） in the Qin dynasty.