“靡王税”与“乃不知有汉、无论魏晋”——解读陶渊明《桃花源记并诗》

陶渊明的生存存在着物质乃至精神的压力。田子泰自耕自食的居民点对陶渊明写作《桃花源记并诗》有启发。税有积极的正面作用，但王税异化为盘剥百姓的同义语时，没有存在的必要，陶渊明呼唤着“靡王税”的理想社会。“王税”的问题没有解决好，王朝的更替没有意义。陶渊明并非晋室忠臣，因为晋室也有盘剥人民的“王税”，陶渊明呼唤没有王税的社会，实际上就是对晋室的否定。

Tao Yuanming's A Record of the Fairy Land and Poems Re-interpreted

Tao Yuanming, who was under material and spiritual pressure in his llfe, was motivated to write A Record of the Fairy Land and Poems by the self-sufficient farming life in Tianzitai. In the opinion of Tao Yuanming, despite the positive function of the tax, the governmental tax should be abolished if it has degenerated to exploitation of common people, and Tao Yuanming called for the ideal society free of“the governmental tax”, for the replacement of one dynasty by another is of no significance if the “governmental tax” is not properly dealt with. Since the“governmental tax” did exist in the Jin Dynasty, Tao Yuanming, not a loyal subject to his sovereign, adopted a negative attitude to the Jin Dynasty in his appeal for a society free of the governmental tax.