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竹简《二年律令》①是“吕后二年(公元前186年)施行的法律。”出土于湖北江陵张家山247号汉墓。从《二年律令》可以看出,约2200年前的经济与管理水平,已经达到相当高的程度。汉代史籍中有关“户赋”的记载比较简略,人们对其具体情况不甚了解,学术界存在争议。《〈二年律令〉所见西汉“户赋”制度》根据《二年律令》及其他简牍史料,揭示了汉代存在“户赋”征收的事实,并对“户赋”的性质进行探讨。指出:汉代的“户赋”是与口算钱、刍■税并列的一个独立税种,而非“诸赋的集合”。在此基础上,还将“户赋”与刍■税进行比较,指出二者在征收对象、征收范围、征收标准和征收形式上的不同之处。《〈二年律令〉中的工商业税和徭役史料研究》指出:张家山汉简提供了比较详细的关于盐铁税的资料。不同行业如盐业、银业、冶铁采铅业、不同经营方式的征税方式和征税额不同。该两文,对西汉赋税史研究有新的发展。《从〈二年律令〉探索汉初核验与审计》指出:《二年律令》对校核和审计,特别是相关责任的划分做了明确的规定。以简牍为依据,对上计、物资供应标准与稽核等的明确规定,以及通过审计,在发现问题的基础上,对相关责任者予以惩罚,说明当时对审计的重视程度。《探讨汉代初期的经济管理》从挖掘《二年律令》关于田宅管理、市场管理、定额管理、处罚标准等的记载,说明汉初的经济管理制度已经具有相当的水平。诸文都有新的发现。还将《二年律令》与战国晚期的云梦睡虎地秦简进行比较研究,证明西汉初期与战国晚期的秦国相比,发生了重大变化,不仅汉承秦制,还有大的发展。
Bamboo slips “two years law” ① is “two years after Lu (186 BC) the law.” “Unearthed in Zhangjiang, Jiangling, Hubei 247 Han tomb. It can be seen from the ”two-year ordinance“ that the level of economy and management about 2,200 years ago has reached a quite high level. Historical records in the Han Dynasty ”Family Fu “ records are relatively simple, people do not quite understand their specific circumstances, academia controversial. According to the ”two years law and order“ and other simple historical materials, it reveals the fact that there is a ”household funeral“ levied in the Han Dynasty and the ”household Fu “The nature of the discussion. It is pointed out that the Han dynasty’s ”household “ is an independent tax tied with the government budget and the tax, rather than the ”collection of various prizes“. On this basis, we also compare the ”household funeral“ with the ”tax“, and point out the differences between the two in the scope of the expropriation, the scope of the expropriation, the standards of expropriation and the types of expropriation. ”Research on the Commercial and Commercial Tax and Corvee in the Two Years Laws and Regulations“ points out that Hanjian Zhang provided more detailed information on Salt Iron Tax. Different industries such as salt, silver, iron and lead mining industry, different modes of operation of the tax and tax levied different. The two articles, the Western Han Dynasty tax research has a new development. ”Exploring the Early Han Dynasty Verification and Audit from the Second Year Luty“ pointed out: ”The Second Year Luty makes clear stipulations on the division of audit and auditing, especially the related responsibilities. On the basis of the plaintiffs, the Company clearly penalized the responsible parties for the explicit provisions on the accounting, material supply standards and auditing, and on the basis of discovering the problems through auditing, indicating the importance attached to the audit at the time. “Discusses the Economic Management in the Early Han Dynasty” From excavating the “Two-year Legal Decree” on the Tian management, market management, quota management, punishment standards and other records, indicating that the Han Dynasty’s economic management system has a considerable level. The texts have new discoveries. A comparative study was also conducted between “Two Year’s Law Order” and Qin and Jin Dynasties in the late Warring States period to prove that significant changes have taken place in the early Western Han Dynasty and Qin State in the late Warring States period, not only Han Cheng Qin system but also great development.