摘要
从走马楼吴简看,孙吴时期仍然实行汉代的算赋、口钱征收制度,对十五至六十岁的成年男女征收算赋,对小于十五岁的部分小男小女征收口钱。与汉代一样,孙吴的成年女子也是徭役征发的对象。孙吴徭役征发的对象为十五至六十岁之间的成年男女,与算赋征收的对象相同,说明在正常情况下,算赋与徭役的征纳是重合的,即交纳算赋的对象,同时也是服徭役的对象,交纳算赋的年龄段,同时也是服徭役的年龄段。但由于各种免役情况的存在,服徭役的数量往往少于交纳算赋的数量。
The Zou Ma Lou Wu bamboo slips showed that the suan fu tax and the kou qian tax that the Han dy-nasty had collected were still collected in Wu period,the suan fu tax being collected in men and women betweenfifteen to sixty years old,and the kou qian tax being collected in those youngsters of less than fifteen. And thesame as in the Han Dynasty,Wu adult women also were objects of corvee taxes. Wu corvee taxes were levied tofifteen to sixty years old men and women,the same object as the suan fu tax. It indicated that the levying objectfor the suan fu tax and the levyng object for corvee were coincidence in normal circumstances,that was to say,theobject that paid the suan fu tax also was the object that bore corvee,and the age group that paid suan fu tax alsowas the age group that bore corvee. But because of a variety of exempted corvee,the number of bearing corveewas less often than the number of paying suan fu tax.
出处
《南京农业大学学报（社会科学版）》
CSSCI
北大核心
2013年第2期123-129,共7页
Journal of Nanjing Agricultural University(Social Sciences Edition)
基金
教育部人文社会科学规划基金项目(10YJA820053)
江苏省哲学社会科学基金项目(11LSB003)
关键词
走马楼吴简
孙吴
口算
徭役
Zoumalou Wu Bamboo Slips
Wu Period
Suan Fu Tax
Kou Qian Tax
Corvee
