西汉诸侯王“献费”辨疑

"献费"是西汉初年郡国人民对皇帝承担的一项赋税,高帝十一年,刘邦规定每人每年交纳六十三钱作为"献费"。对于"献费"的解释,目前学术界有种种不同的意见。通过对现有史料的分析,笔者以为,"献费"既不是算赋,更不是征自民间的祭礼,而应该是一项单独的赋税,它是地方长官和诸侯王每年朝十月时向皇帝所进奉的贺礼。文帝时候曾经一度被取消,以后逐步演变为诸侯朝觐聘享,"毕荐皮币"。

汉初“献费”新探

献费是西汉初年的一项财赋,其征纳范围应包括王国、侯国以及除內史外中央直辖的郡。与之相应,献费的献纳者是诸侯王、彻侯(通侯)以及直辖郡的郡守。献费是一项独立的贡赋,并非是汉代的"口赋钱""算赋",亦非宗庙祭祀的献金或土贡贡献的费用。献费属于皇室财政的范畴,通过地方行政机构征收,上缴中央后划拨少府管理。考虑到汉初的货币及经济的状况,献费每人63钱的赋额并不过高。

Research fit under the ＂China Dream＂ background Chinese Wushu industry and traditional culture

In this paper, the author uses literature data and logical analysis in the ＇,China Dream＂ background and discusses the opportunities and challenges of Chinese Wushu industry. The author points out that China＇s development should be directed to the development of the fusion of traditional Chinese culture, to help China establish an energetic, self-improvement image and the pursuit of harmony and common prosperity. The image of peaceful rise of a big country enhances China＇s international status and influence Martial Arts and Martial industrial development should focus on the rich cultural connotations, tap the cultural symbol it could develop, build martial arts industry brands through various media channels, government support and other ways to expand the widest range of consumer groups, and expand development of martial arts industry

秦汉乡里赋税制度和赋税征收

赋税收入是维持秦汉帝国运行的经济支柱,乡里赋税来源于国家最小基层行政单元里,征收的财物包括口赋、献费、户赋、田租、刍藁。口赋是按人口数量征收的人头税,分成人和儿童两类征收,口赋可以在一年内分批次上缴。献费每人每年上缴六十三钱。户赋每户每年上缴16钱。田租征收以里为单位,一次统一上缴乡部。刍藁不包括在田租之内,刍藁包括户刍、田刍、田藁三项内容,户刍每户每年上缴一石;田刍、田藁由县统一核算所需量,余刍藁数以顷刍律折钱上缴。赋税制度的落实主要靠基层的乡官里吏去完成。