秦与西汉刍稿、田租征收方式新证——以新出简牍为中心

The New Research on Qin and Western Han Land Tax and Chugao(刍稿):Based on The New Unearthed Bamboo Slips

当前学术界对秦汉刍稿与田租征收单位的认定分为"以亩计征"和"以顷计征"两种观点。里耶秦简、岳麓秦简等出土简牍明确证实了秦田租与刍稿税是按亩征收的,所谓"以顷计征"只是征收的测算标准,具体数额还要按照实际亩数征收。秦田租是按照亩数租率和产量租率结合进行计算的,是一种浮动税制。"税田"只是用于计算田租征收时亩数租率所占的份额,田租最终出自所垦种的"舆田",并非将"税田"上的农作物征收作为田租。西汉前期税制基本继承秦代,中后期时产量租率采取"较数岁之中以为常",即以某一区域的平均产量适用于该地区全体农户,其结果也是沿用数年不变的。西汉田租逐渐演变为浮动税制基础上的定额税。

At present, there are two views in the academic about the levy units of Chugao and land tax in Qin and Han, which are "levy by Mu(亩)" and "levy by Qing(顷)".Liye(里耶)bamboo slips and Yuelu(岳麓)bamboo slips confirmed that Chugao and land tax of Qin and early era of Western Han is levied by Mu. The so-called "levy by Qing" is only the calculation standard of levy, and the specific amount should be levied according to the actual number of Mu. Land tax in Qin is calculation according to the combination of Mu rent rate and output rent rate, which is a floating tax system. The "tax field" is only used to calculate the share of the rent rate per Mu when the land tax is levied, and the land tax ultimately comes from the cultivated land, not the crops on the "tax field" as the land tax. In the early Western Han, the tax system basically inherited Qin Dynasty, and in the middle and late period, the yield rate adopted "selected the normal number in some years", which is the average output of a certain region to apply to all farmers in the region, the result is also used for several years unchanged. The land tax of western Han gradually evolved into a fixed tax on the basis of floating tax system.