战国时期的辨土地与均田赋

Study on Land Distinguishing and Uniform Land Taxes in the Warring States Period

战国时期逐渐实行授田制,辨土地是授田制下均田赋的前提。战国时期从土壤质地与颜色、土壤改良与保养之法、地形特征与作物等方面进行辨土地,从授田数量、换土方式、田赋征取等方面进行综合调控以便均田赋。战国时期在辨土地基础上进行多角度田赋调控,能够使国家尽可能公平合理地征取田赋,实现社会上普遍认可的均田赋主张。

The land grant system was gradually implemented in the Warring States period,and the land distinguishing was the premise of the uniform land taxes in the land grant system.During the Warring States period,the land was identified from the aspects of soil texture and color,soil improvement and maintenance methods,topographic features and crops.And so as to balance the land taxes,the comprehensive adjustment was carried out including the number of land granted,soil exchange tillage,and the collection methods of land taxes.The regulation of land taxes from multiple perspectives on the basis of land identification could make the country collect land taxes as fairly and reasonably as possible in the Warring States period,thus realizing the idea of equal land taxes generally accepted by the society.