汉代渔税征收问题考论——兼谈汉代都水官的变迁

A Study of the Fishing Tax Collection and the Role Change of Dushui during the Han Dynasty

渔税是政府针对水产品捕捞所征之税种,数额一般以捕捞量为准。除官府直营和“假于民”者外,其余湖池陂泽应都计征渔税。西汉时渔税由少府都水管理。两汉之际,渔税收入由皇室财政转入国家财政,少府都水撤销,其收渔税的职能并入郡国都水。东汉时期,都水直属郡国,兼具平水、收渔税职能。征池掾与江湖掾是负责渔税征收的基层税吏,两者的区别在于管理水域的不同,根据职事可以统称为“税官”,属于县吏而非郡吏。

In the Han dynasty,fishing tax was collected based upon all products generated by privately owned water resources.In the Western Han period,fishing tax was collected by two offices both called Dushui(都水).One of them was responsible to Dasinong(大司农,ministry of revenue),while the other was responsible to Shaofu(少府,royal household income bureau).During the transitional period from the Western Han to Eastern Han,the Dushui office under Shaofu was abolished and the related fishing taxation affairs were put in the hands of local governments.