汉代税“以顷计征”新证——兼答李恒全同志

秦朝实行授田制,按顷计征田税。刘邦下诏“复故爵田宅”,完全继承了秦朝的土地制度和税收方式。张家山汉简《二年律令》表明西汉亩积是二百四十之亩,严格执行按名籍授田的制度,授田标准是每夫一顷,军功爵增加授田;刍、稿税按顷征收,数量和秦相同,但西汉是实物和货币并举而以实物为主;谷物和刍、稿是田税的不同表现形态,都是田税的构成部分,田税按顷征收不容置疑,这也是汉初农民迅速破产的原因之一。

On the New Proof to the Land Taxation System in Han Dynasty--As my reply to Mr Li Hengquan

By his royal decree "Restore the past noble titles, lands and estates", Emperor Liu Bang completely copied the systems of land granting and of taxation according to qing. The Ordinance in the Second Year, recorded in the Zhangjiashan Bamboo Slip Writings of the Han Dynasty, shows that, in West Han Period, the standard area of mu was 240 bu2; the system of land granting according to the resident registration was strictly adhered to, and the amount to each adult was one qing (100 mu), with the additional award of land to the new nobles with military exploit; the tax to Chu and Gao (grass and feedstuffs) were also collected according to qing, with the same tax rate as that of the Qin Dynasty but focused on material tax while currency was also collected; grain, Chu, and Gao were the different forms and components of land tax. Land tax collection according to qing is undoubted, and it was one of the reasons leading to quick bankruptcy of the peasantry in the early Han period.