秦至汉初户赋再考察——兼论复合型赋税的存在与分化

Reinspection of the “Hufu”Tax from Qin to Early Han Dynasty-On the Existence and Differentiation of“Compound”Tax

秦时的户赋包括五月户出钱(可折为布或茧)和十月户出刍(或钱),汉初的户赋则仅指五月户出钱。亦即,从秦到汉初,户赋由对“户”征收税赋之统称演变为五月户出钱之专称。秦及汉初的五月“户出钱”属帝(王)室财政,十月户出刍则收归国家财政。秦至汉初户赋的类似特征及变化,还可在秦汉时期的“以算所征之赋”与“口钱”那里得到参照。汉武帝前,“以算所征之赋”包括上缴国家财政的算钱和上缴帝室财政的算钱(口钱);武帝后,“以算所征之赋”仅指前者,后者(口钱)则独立为专门针对3岁或7岁至14岁人群征收的人头税。自武帝在原口钱基础上加钱补车骑马后,口钱的外延既可涵括上缴帝室财政的20钱和上缴国家财政的3钱,也可仅指前者,后者则被称作“马口钱”。对这些“复合型”赋税内部结构及分化动因、过程、影响的考察,有助于我们探讨秦至汉初帝室财政、国家财政的分野,秦汉赋税体系的内在演变等问题。

The“Hufu”in Qin included“Huqian(or Hubu or Hujian)”in May and the“Huchu(or Huchuqian)”in October.The“Hufu”in early Han only referred to the“Huqian”in May.That was to say,from Qin to early Han,“Hufu”was evolved from the general term for the levy taxes on the“household”to a special term for“Huqian”in May.In Qin and early Han,the“Huqian(Qin can be folded into Hubu or Hujian collection)”in May belonged to the royal finance,the“Huchu(or Huchuqian)”in October belonged to the national finance.The similar characteristics and changes of“Hufu”from Qin to early Han could also be referred to the“tax levied on basis of Suan”and“Kouqian”in Qin and Han Dynasties.Before the Emperor Wu of Han,the“tax levied on basis of Suan”including the Suanqian turned over to the national finance and the Saunqian(Kouqian)which should be paid into the royal finance.After the Emperor Wu,the“tax levied on basis of Suan”only referred to the former.The latter(Kouqian)was an independent poll tax specifically for people aged 3 or 7 to 14.After the Emperor Wu adding money to supplement chariots and horses based on original Kouqian,the extension of“Kouqian”could not only cover the 20 coppers cash handed over to the royal finance,but also the 3 coppers cash turned over to the national finance,or the former,while the latter was called“Makouqian”.The investigation of the internal structure of these“compound”taxes and the motivation,process and influence of differentiation helped us to discuss the problems,such as the dividing line between the royal finance and the national finance from Qin to early Han,and the internal evolution of the taxation system in Qin and Han Dynasties.