汉代六畜税:缘起、实施与效果

发布时间：2018-06-23 05:19

  本文选题：六畜税 + 马口钱　； 参考：《中国社会经济史研究》2014年02期

【摘要】：经由对文献、简牍资料的考察,认为汉代六畜税的出现,主要缘于马匹在战争中的重要作用,政府不仅养官马,也采取各种手段激励民众饲养牛马,众多的马匹使得政府征收六畜税有了广泛的税源,而连年对外作战,造成财政吃紧,使得征收六畜税有了正当理由。政府开征六畜税,并经由上计制度加强六畜税的征收管理。通过六畜税的征收,提高了国家的军事力量,确保了封建等级制度的威严,也保障了驿传制度的顺利运转。
[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.
【作者单位】： 武汉大学政治与公共管理学院;
【基金】：2014年度湖北省教育厅人文社科青年项目“低碳经济发展下物流业税收协同创新的制度环境研究”(批准号14Q070) 湖北省高等学校人文社会科学重点研究基地湖北物流发展研究中心课题(批准号A2012T01) 湖北省科技厅软科学研究专项(批准号2012GDA019)
【分类号】：K234
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本文编号：2055959