本文選題：算賦 + 課役農　； 參考：《歷史研究》2017年04期

【摘要】："算賦"在制度生成的層面,是"民不徭"之"貲"的結果,是授田制下編戶民"事"義務的貨幣化,由"算事而賦"演變?yōu)?算人而賦",發(fā)展為人口稅。秦昭王的"十妻不{m"是免除其徭役而非"算賦"。高帝四年(前203)"初為算賦"是登記戶籍、確定賦役。鳳凰山"算簿"是因"事"定算、按"算"收錢的賬簿,是徭役貨幣化的歷史實踐。7—14歲每年人"出口錢"23錢,15—56歲每年人"出賦錢"120錢的制度源于《周禮》國人野人的階級差別、形成于元帝,是受田民由國家課役農演變?yōu)閭�體小農的歷史體現(xiàn),是中國古代賦役制度層累疊加的歷史反映。
[Abstract]:At the level of system formation, it is the result of the "money" of "people not keeping taxes", the monetization of the obligation of making household affairs under the system of granting farmland, and the evolution from "calculation of matters" to "tax on people", which develops into population tax. Qin Zhaowang's "Ten wives are not {m" is exempted from its servitude, rather than "calculate Fu." Gao Di four years (the first 203), "the initial calculation of Fu" is registered household registration, to determine the duty. The "book of account" of Phoenix Mountain is a book of accounts that is determined by "matter" and collected by "counting". It is the historical practice of monetization of corvee. People aged 7-14 years old "export money" 23 dollars per year and people aged 15-56 years old "pay" 120 dollars a year from the "Zhou Li" Chinese savage class differences, formed in the Yuan emperor, It is the historical embodiment of the evolution of Tian Min from the state serve-farming to the individual smallholder, and the historical reflection of the accumulation of the ancient Chinese taxing system.
【作者單位】： 蘇州大學社會學院;
【基金】：國家社科基金重點課題“秦漢農民身份演變的歷史考察”(15AZS008)中期成果之一
【分類號】：K877.5
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本文編號：2054239