摘要
两汉财政调度向魏晋户调的演变,应由两汉财政收入在实物形态上及各地区财政收支不平衡的状况溯源。汉代常税以钱、谷二色为主,政府实物形态的消费以谷、帛为大宗。其中的矛盾必须通过政府的财政调度来解决。正常财政调度下的调绢帛,与横调、横赋敛下的调绢帛,无论是对征调主体,还是对纳调主体来说,意义都是完全不同的。吴简所见的“调布”,仍属正常财政调度范畴,与户品也无关。“调皮”的情形有所不同。对于纳“调皮”吏民来说,既不是常税,也不是“苛捐杂税”。但官府用于市皮之钱,至少有一部分来自对诸乡吏民的加征,因而属于横调、横赋敛范畴。
The financial transfer of the Han dynasty was gradually replaced by the hu diao (tax in silk or linen on household basis) system in the Wei and Jin dynasties. The causes of the shift may be found in the kinds of materials collected by the government as taxes, and the imbalance of financial income and expenses at local levels in the Han dynasty. In the Han Dynasty, regular taxes took the form of money and grains, but the government consumed a great amount of grain and silk. The gap between revenue and expenses was covered by means of government financial transfer. The silk for regular financial transfer had a totally differently significance for both tax collectors and tax payers from that collected as extra tax in kind. The cloth for financial transfer recorded in the Wu state bamboo-slip documents unearthed at Zoumalou, Changsha was within the range of regular financial transfer. It was not related to the status of households. However, the hides for financial collection was a different matter. From the point of view of those paying the tax, it was neither regular tax nor exorbitant tax. However, the money spent by the government in buying hides from the market was collected, at least in part, from tax payers, and hence should be categorized as extra tax.
出处
《历史研究》
CSSCI
北大核心
2006年第3期39-58,共20页
Historical Research
