本文選題：六畜稅 + 馬口錢��； 參考：《中國(guó)社會(huì)經(jīng)濟(jì)史研究》2014年02期

【摘要】：經(jīng)由對(duì)文獻(xiàn)、簡(jiǎn)牘資料的考察,認(rèn)為漢代六畜稅的出現(xiàn),主要緣于馬匹在戰(zhàn)爭(zhēng)中的重要作用,政府不僅養(yǎng)官馬,也采取各種手段激勵(lì)民眾飼養(yǎng)牛馬,眾多的馬匹使得政府征收六畜稅有了廣泛的稅源,而連年對(duì)外作戰(zhàn),造成財(cái)政吃緊,使得征收六畜稅有了正當(dāng)理由。政府開征六畜稅,并經(jīng)由上計(jì)制度加強(qiáng)六畜稅的征收管理。通過六畜稅的征收,提高了國(guó)家的軍事力量,確保了封建等級(jí)制度的威嚴(yán),也保障了驛傳制度的順利運(yùn)轉(zhuǎn)。
[Abstract]:Based on the investigation of literature and bamboo slips, it was concluded that the appearance of the six livestock taxes in the Han Dynasty was mainly due to the important role of horses in the war. The government not only kept horses for officials, but also took various measures to encourage people to raise cattle and horses. The numerous horses make the government collect the six livestock tax to have the extensive tax source, but year after year war, causes the finance to be tight, causes the six livestock tax to have the justification. The Government has imposed a six-livestock tax and strengthened the collection and management of the six livestock tax through the above-mentioned system. Through the collection of six livestock taxes, the military strength of the country was raised, the feudal hierarchy was ensured, and the smooth operation of the post transmission system was ensured.
【作者單位】： 武漢大學(xué)政治與公共管理學(xué)院;
【基金】：2014年度湖北省教育廳人文社科青年項(xiàng)目“低碳經(jīng)濟(jì)發(fā)展下物流業(yè)稅收協(xié)同創(chuàng)新的制度環(huán)境研究”(批準(zhǔn)號(hào)14Q070) 湖北省高等學(xué)校人文社會(huì)科學(xué)重點(diǎn)研究基地湖北物流發(fā)展研究中心課題(批準(zhǔn)號(hào)A2012T01) 湖北省科技廳軟科學(xué)研究專項(xiàng)(批準(zhǔn)號(hào)2012GDA019)
【分類號(hào)】：K234
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本文編號(hào)：2055959