从《长沙走马楼三国吴简·竹简(壹)》看孙权时期的口钱、算赋制度..docVIP

从《长沙走马楼三国吴简·竹简(壹)》看孙权时期的口钱、算赋制度. nbsp;nbsp;[关键词]长沙走马楼竹简；三国孙吴；口钱；算赋 nbsp;nbsp;nbsp; nbsp;nbsp;[摘要]由于现存文献缺乏关于孙吴时期实行了秦汉以来长期实行的口钱、算赋制度的明确记载，以致史学界大都认为孙吴政权也同曹魏政权一样实行户调制，取代了秦汉以来的口钱、算赋制度。这种看法未必准确，《长沙走马楼三国吴简·竹简(壹)》所载确证，孙权统治时期的东吴仍在实行汉代以来的口钱、算赋制度。孙吴时期的口钱、算赋征收制度，也是口钱与算赋同时存在和按大小口分别征收，也是算赋为每个成年人每年的征收量为“一算”，这些都是同秦汉时期相同的。孙吴的“更赋”的征收也有与汉制相同的情况。孙吴时期的口钱、算赋制度有某些较汉制的不同之处，由以现金缴纳变成了以实物缴纳的变化，这说明口算赋制度之转变成户调制只是时间问题了。 Thenbsp;Systemnbsp;ofnbsp;Pollnbsp;Taxnbsp;innbsp;Sunnbsp;Quannbsp;Periodnbsp;seennbsp;fromnbsp;Bamboonbsp;Slips ofnbsp;thenbsp;Threenbsp;Kingdomsnbsp;Periodnbsp;Unearthednbsp;fromnbsp;Zoumalounbsp;ofnbsp;Changsha Keynbsp;Words：Bamboonbsp;Slipsnbsp;Unearthednbsp;fromnbsp;Zoumalounbsp;ofnbsp;Changsha;nbsp;Wunbsp;Kingdomnbsp;undernbsp;Sunnbsp;Quan’snbsp;rule;nbsp;childnbsp;pollnbsp;tax;nbsp;adultnbsp;pollnbsp;tax Abstract:nbsp;Duenbsp;tonbsp;thenbsp;lacknbsp;ofnbsp;documents,nbsp;historiansnbsp;believenbsp;thatnbsp;thenbsp;taxnbsp;systemnbsp;innbsp;Wunbsp;Kinigdomnbsp;undernbsp;thenbsp;rulenbsp;ofnbsp;Sunnbsp;Quannbsp;wasnbsp;basicallynbsp;thenbsp;samenbsp;asnbsp;thatnbsp;ofnbsp;Weinbsp;Kingdomnbsp;undernbsp;thenbsp;rulenbsp;ofnbsp;Caonbsp;Cao,nbsp;thatnbsp;is,nbsp;levyingnbsp;taxnbsp;innbsp;accordancenbsp;withnbsp;householdnbsp;insteadnbsp;withnbsp;head,nbsp;thenbsp;latternbsp;beingnbsp;thenbsp;traditionalnbsp;practicenbsp;fromnbsp;Qinnbsp;andnbsp;Hannbsp;dynasties.nbsp;Fromnbsp;thenbsp;bamboonbsp;slipsnbsp;unearthednbsp;fromnbsp;Zoumalounbsp;ofnbsp;Changsha,nbsp;wenbsp;seenbsp;thatnbsp;Sunnbsp;Quannbsp;didnbsp;notnbsp;follownbsp;Caonbsp;Caonbsp;抯nbsp;reformnbsp;innbsp;taxnbsp;system.nbsp;Onnbsp;thenbsp;contrarynbsp;henbsp;adoptednbsp;thenbsp;traditionalnbsp;methodnbsp;ofnbsp;levyingnbsp;taxnbsp;innbsp;accordancenbsp;withnbsp;head,nbsp;childrennbsp;andnbsp;adultsnbsp;payingnbsp;differently.nbsp;Thenbsp;differencenbsp;ofnbsp;Wunbsp;Kingdomnbsp;taxnbsp;systemnbsp;fromnbsp;thatnbsp;ofnbsp;Qinnbsp;andnbsp;Hannbsp;isnbsp;thatnbsp;peoplenbsp;couldnb