摘要
"訾算"不同于"訾税"。《汉书·景帝纪》所见"訾算"是以"算"为单位的关于居民财产总额的统计,"訾算若干"作为"为宦入仕"的准入资格,借用了"算"这一统计单位的方式。吴简中的"訾"可能是"訾算"的简称,其是作为平訾过程中划分户等的依据,而非赀产税。
Zisuanis different fromZishui.According to annals of Emperor Jing in Hanshu,Zisuanis about statistics on residents’ property in terms of Suan,and Zisuan ruogan,as an access qualification for official career,actually borrows the concept of Suan.In the bamboo records of Sun Wu,Zi which is probably a short form of Zisuan,means measuring standard of dividing the households,rather than taxes on property.
作者
齐继伟
QI Ji-wei(Yuelu Academy,Hunan University,Changsha 410082,China)
出处
《湖南大学学报（社会科学版）》
CSSCI
北大核心
2018年第3期62-69,共8页
Journal of Hunan University(Social Sciences)
基金
出土文献与中国古代文明研究协同创新中心博士创新资助项目:秦汉赋役制度丛考(CTWX2017BS015)
湖南省研究生科研创新项目:秦汉时期的户籍等级划分研究(CX2016BD71)
关键词
訾算
訾税
赀产税
Zisuan
Zishui
Zichanshui
