| 走马楼吴简赋税收支记录管窥 |
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| 引用本文： | 于振波. 走马楼吴简赋税收支记录管窥[J]. 南都学坛, 2009, 29(4): 24-29 |
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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： | 教育部新世纪优秀人才支持计划,韩国高等教育财团国际学术交流基金 |
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| 摘 要： | 根据走马楼吴简的赋税收支记录可知,赋税的种类不同,征收与管理的方式也有所不同。例如赋税的缴纳,有自送与代输;对于不宜分割物品,采用合户征收或折纳等方式;对赋税的账目管理,采用"莂"的形式,以便各方面互相监督;船师在不同仓库之间的赋税转运中发挥着重要作用。
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| 关 键 词： | 走马楼吴简 赋税征收 收支记录 账目管理 物资转运 |
Income and Expenditure Records of Taxes in Wu Slips Unearthed at Zoumalou |
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| YU Zhen-ho. Income and Expenditure Records of Taxes in Wu Slips Unearthed at Zoumalou[J]. Academic forum of nandu, 2009, 29(4): 24-29 |
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| Authors: | YU Zhen-ho |
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| Affiliation: | Yuelu Academy;Hunan University;Changsha Hunan 410082;China |
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| Abstract: | According to income and expenditure records of taxes in Wu slips unearthed at Zoumalou,Changsha,different types of taxes were levied and managed by different methods.For example,some taxes were sent to pay by tax bearers themselves,but other taxes were collected by those who were designated by authorities and sent to government warehouses.Items which should not be split were levied on joint families or were substituted by other items with the same price.Accounts were managed by the methods facilitating mutu... |
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| Keywords: | Wu slips unearthed at Zoumalou taxation income and expenditure records accounts management transshipment |
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