汉初“献费”新探

A New Exploration of“Xianfei”in the Early Years of the Han Dynasty

献费是西汉初年的一项财赋,其征纳范围应包括王国、侯国以及除內史外中央直辖的郡。与之相应,献费的献纳者是诸侯王、彻侯(通侯)以及直辖郡的郡守。献费是一项独立的贡赋,并非是汉代的"口赋钱""算赋",亦非宗庙祭祀的献金或土贡贡献的费用。献费属于皇室财政的范畴,通过地方行政机构征收,上缴中央后划拨少府管理。考虑到汉初的货币及经济的状况,献费每人63钱的赋额并不过高。

Xianfei(献费)was a kind of tax collection in the early years of the Western Han Dynasty.Its tax targets included kingdoms,Hou states(侯国),and counties directly governed by the central government except for Neishi(内史).Correspondingly,the contributors of Xianfei included the princes,Chehou(彻候)or Tonghou(通候),and Taishou(太守).Xianfei was an independenttributeI.twasdifferentfrompoll tax,nor a fee for the Sacrifice or Tugong(土贡).Belonging to the royal finance,Xianfei’s collection was carried out through the local administrative agencies.It was handed over to the central government and then transferred to the Shaofu(少府)for management.Considering the currency and economic situation of the early Han dynasty,the tax rate of Xianfei,which was 63 Qian(钱)per person per year,was not too high.