再谈秦至汉初的“户赋”征收——从其与“名田宅”制度的关系入手

Abstract

秦至汉初的"户赋"征收与同时期施行的"名田宅"制度有直接关联,从二者的关系入手进行分析,可以获得对户赋更加清晰的认识。这一阶段户赋的成立主要基于以下逻辑:国家授田宅的前提是立户,民众为占有田宅而立户,立户便有了户赋的征收。换言之,官府以"名田宅"制度吸引并促使民众立户,进而征收户赋。户赋征收的对象为上到五大夫下至司寇、隐官为户主的民户(均含上、下限)。其于商鞅在秦国第一次变法时起征,到汉文帝时停征,此亦是秦汉时期官方推行"名田宅"制度的上下时间断限。这段时间内的田租、田刍、田咘、户刍等税赋及此后针对民户进行的"以訾征赋"与户赋征收均存在一定关联,但在赋税性质、课税范围上则与后者差异显著。

In Qin and early Han dynasty,there is a direct correlation between Levying "Hu Fu tax"and the implementation of the "granting homestead"system during the same period,from it we can get clearer and more perfect understanding of "Hu Fu tax "at this time. The establishment of "Hu Fu tax "in this stage mainly based on the following logic: the premise of country's giving homestead was registering for permanent residence,people registered for permanent residence in order to possession of fields and houses,then there is the "Hu Fu tax"levied. In other words,the government used the system of "Granting Homestead"for attracting and promoting the public to register for permanent residence and then to levy "Hu Fu tax". The levy objects were on to Wu Da Fu and the next to Si Kou,Yin Guan who registered for permanent residence. It started from levy at the first time reform by Shang Yang in Qin,finally abandoned by the Wen emperor of the Han Dynasty. This was also the upper and lower boundaries of implementing the system of"granting homestead"in Qin and Han dynasties. The land rent,Tian Cu tax,Tian Gao tax,Hu Cu tax during this period and the "Tax on property"to households at a later time all had a certain link with the levying of the "Hu Fu tax",but they were significant difference with the latter in the nature of tax,scope of taxation.