西北师大学报:社会科学版
西北師大學報:社會科學版
서북사대학보:사회과학판
Journal of the Northwest Normal University(Social Sciences)
2012年
4期
37~41
,共null页
张家山汉简 秦汉史 土地制度 赋税制度
張傢山漢簡 秦漢史 土地製度 賦稅製度
장가산한간 진한사 토지제도 부세제도
the wooden slips in Han Dynasty unearthed in Zhangjiashan; Qin and Han history; land system; tax system
张家山汉简《二年律令》材料反映出西汉初期的土地及赋税制度的具体实施情况:当时的"名田宅"制度是按照爵位等级授予的,田宅的继承与转让有着严格的法律程序,女子也可继承田宅;当时刍稾税的缴纳标准按民户所受田亩来确定并可纳钱代物;当时盐铁等工矿业税种较多,征税标准各异,对于促进工矿业的开发、增加财政收入等有一定积极作用。
張傢山漢簡《二年律令》材料反映齣西漢初期的土地及賦稅製度的具體實施情況:噹時的"名田宅"製度是按照爵位等級授予的,田宅的繼承與轉讓有著嚴格的法律程序,女子也可繼承田宅;噹時芻稾稅的繳納標準按民戶所受田畝來確定併可納錢代物;噹時鹽鐵等工礦業稅種較多,徵稅標準各異,對于促進工礦業的開髮、增加財政收入等有一定積極作用。
장가산한간《이년율령》재료반영출서한초기적토지급부세제도적구체실시정황:당시적"명전택"제도시안조작위등급수여적,전택적계승여전양유착엄격적법률정서,녀자야가계승전택;당시추고세적격납표준안민호소수전무래학정병가납전대물;당시염철등공광업세충교다,정세표준각이,대우촉진공광업적개발、증가재정수입등유일정적겁작용。
This paper discusses the situation of tax system in the early Western Han Dynasty based on the wooden slips-Er Nian Law, unearthed in Zhangjiashan. The paper shows. The fields and houses were conferred by the government according to the nobility rank in accordance with the system of Ming Tian Zhai, inheritance and transfer of fields and houses followed strict legal procedures, and women also had the right of inheritance; The standard of Chugao Tax was determined according to the square of fields, and people who could pay money instead of hay; There were lots of mineral and industrial taxes, such as Salt and Iron tax, which also made contribution to the development of the mining industry and the increase of financial revenue.