楚国赋税制度综议

楚国的赋税制度,主要包括军赋、田税、地租、户口税和关市税等几种形式。楚国的军赋以加强国家军事实力为目的,田赋则以增强国家经济实力为旨归。楚国的地租制度一开始便与中原诸夏不尽相同,至战国中期已成为新兴地主阶级向农民转嫁自己沉重赋税负荷的重要手段。楚国的户口税是以户为征税单位,以口为收税标准。楚国关市税的特点是向巨商大贾倾斜,这是楚国为刺激商品经济的发展而采取的让利政策。

Review on the Taxes System of Chu State

The taxes system of Chu State maily includes corvee,farm tax,land rent,household tax,tariff and so on.Chu State ,s corvee aim to reinforce national military strength while its farm tax aim to strengthen national economic strength.The land rent system of Chu State was different from that of Zhu Xia in Central Plains from the beginning and had become an important means to transfer the peasantry in the middle of Waring states.Chu State's household tax takes family as tax unit,and takes population as tax aitenion.Chu State ,s tariff has the characteristics of preference to the rich merchant which was an cut-profit policy takes by Chu State,to seimulate the development of commodity economy.