简牍秦律中的田租征收事务

发布时间：2018-06-28 13:07

本文选题：土地私有权 + 田租　；参考：《农业考古》2014年06期

【摘要】：土地税的主要内容是指田租的征收。秦简公七年,"初租禾",这是秦课收实物田租的开始,后来,田租征收方面的法规不断发展、演进,有关于田租的征收单位、征收标准与处罚措施等事项在睡虎地、岳麓、里耶、龙岗等秦简中有着不同程度的体现。征收单位上,刍z>税以"顷"计征,田租以"亩"计征。现代意义上的法律规范中只见过错因素,而秦时则不同,它既采用身份因素也吸纳过错因素,身份与过错因素分别影响了征收标准与处罚措施的施行。在规范缴租者与收租者的权利义务关系上,当时是以刑罚保障之,多见龙岗秦简。
[Abstract]:The main content of land tax is the collection of land rent. Qin Jian Gong's seven years, "initial lease," this was the beginning of the Qin class to collect the physical field rent. Later, the laws and regulations on land rent collection continued to develop and evolve. There were collection units on farmland rent, collection standards and punishment measures, and other matters such as sleeping tiger land, Yue Lu, and Li Ye. Longgang and other Qin slips have different degrees of embodiment. Collection of units, ruminant z > tax to "ha" collection, land rent to "mu" collection. In the modern sense of legal norms there are only fault factors, but in Qin Dynasty it is different. It adopts both identity factor and fault factor, and status and fault factors affect the implementation of the standard of levy and the measure of punishment respectively. In regulating the relationship between the rights and obligations of the renter and the rent-collector, it was protected by penalty at that time, and there were more Longgang Qin slips.
【作者单位】：陕西西安秦始皇帝陵博物院;
【分类号】：K877.5

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