论秦汉田税征收方式及其变化过程

On the Mode and Changing Process of Land Tax Collection in the Qin and Han Dynasties

秦至西汉前期存在着“税田”和“税产”两种田税的计算方法。这两种田税的计算方法反映着同一种田税的征收方式,即在一定的税率下,田税按农作物的实际产量征收。但实际产量每年是不同的,因此,田税是按实际产量征收的浮动税。西汉后期,田税的计算方法发生了变化,但田税仍然是按实际产量征收的。东汉章帝时,进一步完善了应税田地的统计制度,但并没有改变田税的征收方式。从岳麓书院藏秦简《数》和张家山汉简《算数书》的相关例题看,在田税的计算和征收中,并不涉及亩产量的问题,而在现有文献中也没有发现标准亩产量和田租定额的证据,说明秦汉田税不是定额税。按土地面积征收的田税和刍稾税,与按户征收的户赋和户刍,是性质完全不同的两类税,每户都征收相同数量田税的情况是不存在的,因此,秦汉田税并非按户征收。东汉末,田税征收方式发生了重大变化,由按实际产量征收的浮动税变成了亩收固定数额的定额税。

There were two calculating methods of “tax land”(税田) and “tax yield” in the Qin dynasty and the early Western Han Dynasty.The calculation method of these two kinds of land tax reflects the same way of collecting land tax, namely, under certain tax rate, the land tax was collected according to the actual yield of crops.But the actual yield of crops varied every year.Therefore, the land tax was a kind of floating tax levied according to the actual yield.In the late Western Han Dynasty, the calculation method of land tax changed, but it was still levied according to the actual yield.During the reign of Emperor Zhang of Eastern Han, the government further improved the statistical system of taxable land, but did not change the way of collecting land tax.Viewing the relevant examples in the Arithmetic Book of the Han bamboo slips of Zhang Jiashan and the Count Book of the Qin bamboo slips of Yuelu Academy, it can be found that in the calculation and collection of land tax, the issue of acre yield is not mentioned and there are no evidences of the standard acre yield and land tax quota in the existing literature.This shows that the land tax in the Qin and Han dynasties was not a fixed tax.Land tax and Chugao(刍稾) tax levied according to the land area and Hufu(户赋) and Huchu(户刍) levied by household, were two types of taxes completely different in nature.It was impossible to levy the same amount of tax by household.Therefore, land tax in the Qin and Han dynasties was not levied by household.At the end of the Eastern Han Dynasty, great changes took place in the mode of levying land tax.The floating tax levied according to actual yield was replaced by a fixed amount of tax levied by acreage.