| 秦简所见田租的征收 |
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| 引用本文： | 于振波.秦简所见田租的征收[J].湖南大学学报(社会科学版),2012,26(5):8-10. |
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| 作者姓名： | 于振波 |
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| 作者单位： | 湖南大学岳麓书院,湖南长沙,410082 |
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| 基金项目： | 教育部人文社会科学基金项目《秦令与汉令研究》(12YJA770049) |
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| 摘 要： | 根据新发现的秦简可知,井田制破坏之后,秦国实行授田制,田租征收采取了寓"公田"于"私田"之中的办法,由田部官吏按照一定的比例(1/10)从各户田地中划出一部分作为"税田","税田"上的收获物作为"田租"全部上缴。这种田租属于分成租而非定额租。
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| 关 键 词： | 秦简 税田 田租率 分成租 |
Levying Tax of Farmland as Seen in Qin Bamboo Slips |
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| YU Zhen-bo.Levying Tax of Farmland as Seen in Qin Bamboo Slips[J].Journal of Hunan University(Social Sciences),2012,26(5):8-10. |
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| Authors: | YU Zhen-bo |
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| Institution: | YU Zhen-bo(Yuelu Academy,Hunan University,Changsha 410082,China) |
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| Abstract: | According to newly discovered Qin bamboo slips,after the destruction of jing-tian system,Qin authorities implemented the system of granting land,and blended public land into private farms as the approach of levying farm tax.The officials of land management delimited part of households field in accordance with a certain proportion(e.g.1/10) as "tax field" on which all output was paid as farm tax.Such tax was ratio tax rather than fixed tax. |
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| Keywords: | Qin bamboo slips tax farmland(the designated area where all output was paid as farm tax) the rate of farmland tax ratio tax |
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