汉代关税问题再探讨

An analysis again on the tariff in Han Dynasty

在汉代的关税问题上 ,学术界观点纷呈 ,据有关资料 ,对汉代关税征收时间、税率等问题进行较为详尽的考订 ,认为汉关税的正式征收应始于高祖 ,文帝时一度中断 ,景帝时恢复。汉代关税苛重 ,不统一、不规范是其特点。

We analyze most statements on the tariff in Han Dynasty, and discuss these issues again by historiography technique.We elaborately verify many issues on the tariff,for example, imposition time,tax rate.We come to the conclusion that the tariff was imposed in due form during the GAOZU emperor era,interrupted during the WENDI emperor ,and come back during the JINGDI emperor.The character on the tariff is severe ,disunion and to violate criterion