The Serial Research Of Tax And Corvee System In Qin-Han Dynasties

This paper takes the Qin and Han servant system as the research object.Combining unearthed rumors and handed down literature,From several perspectives,for example,the relationship between household registration level and servitude,property tax,the organization and composition of the official department,Criminal management,Yao Lv(????),Fa Zheng Lv(?????),Rong(?)and Geng(?)'s Service mode.Discussing several hot issues in the study of the system of the Qin and Han dynasties,And on this basis,explore the development of the Qin and Han servitude system.In the Qin and Han Dynasties,there was already a prototype of households.The levy of recruitment is one of the main purposes of household classification.The partition of Qin and Han households has undergone a transition from a Title level to a property level.Corresponding to the above changes,The taxation of the state has changed in HuFu(??),YiZiZhengFu(????),HuPinChuQian(????).HuFu of tax items levied on households,The object refers to the person below the title of the DaShuZhang(???),and have registered households.HuFu can pay for money,but also for things like Straw,cocoon,cloth,etc.YiZiZhengFu is a property tax levied on the amount of family property,Its objects include all people.“HuPinChuQian”is a special fee levied on the whole people according to the standards of upper,middle,lower and new and old households.Although HuFu,YiZiZhengFu,and HuPingChuQian are all separate tax items levied on households,their nature is different.The property tax represented by ZiShui(??)has appeared in the Qin Dynasty.ZiShui”collection is for businessmen.Land is not in the scope of taxation.The early Han Dynasty followed the characteristics of the"ZiShui"in the Qin Dynasty.SuanYaoChe(???)and SuanMinQian(???)is actually an extension of the tax collection of ZiShui.The emergence of the"three-in-one"of the officials,merchants,and landlords of the Han Dynasty,the original ZiShui against merchants was pushed to all the people.After the Emperor Wu,ZiShui has the meaning of universal property tax.Zisuan(??)is different from Zishui.According to annals of Emperor Jing in Hanshu,Zisuan is about statistics on residents'property in terms of Suan,and Zisuan ruogan,as an access qualification for official career,actually borrows the concept of Suan.In the bamboo records of Sun Wu,Zi which is probably a short form of Zisuan,means measuring standard of dividing the households,rather than taxes on property.The Yao(?)in the Qin and Han Dynasties has a narrow and broad distinction,The narrow meaning of Yao(?)is mainly aimed at the common people.In a broad sense,it also includes TuYao(??)and LiYao(??).Yao(?)is divided into Dufa(??)and County request(??)from the category of the issue.Dufa(??)refers to the servitude of the state and county(?)level;"County request"refers to the request approved by the superior.The contents of Yao include National recruitment,Transport,Grain transportation and other activities.The implementation of Yao must be approved by the state,and the county's overall management,the specific implementation is responsible for WeiShi(??)or Township official.GengZu labor(????)is different from Yao,but they are closely related.GengZu is governed by WeiCao(??),while the labour is in charge of HuCao(??).the people must be served from the age of fifteen to the age of exemption;GengZu labor must be counted from the age of seventeen.During the Qin and Han Dynasties,no matter whether the conventional forced labor or temporary forced labor were generally taken over by the GengZu,In the absence of personnel or urgency,the servitude will be levied.Yao and GengZu labor have built the basic content of labor in the Qin and Han Dynasties.There are already FaZhengLv(?????)in the Qin Dynasty.FaZheng means that the state is compelled to use labor and material resources without compensation.In a narrow sense,The content of FaZheng includes Yao(?),Su(?)and the allocation of materials.In a broad sense,it also includes material distribution between governments.The contents of the FaZhengLv(?????),Yao Lv(????)and ShuLv(????)of the Qin Dynasty have their own themes and complement each other.Comparing the XingLv(??)of ZhangJiashan's Han Bamboo Slips with the FaZhengLv(?????).After the Han Dynasty,the FaZhengLv(?????)is likely to have been replaced by XingLv(??).The YueShiZhe(???)of the Qin Dynasty includes"Service provider in the government"and some criminals.It includes a small clerk under the ZuoShi(??),and a servant in the official service(postman,soldier),and Junior servant such asservitors,jailers,etc.Most of them belong to the employee class.RiShiZhe(???)refers to criminals,including ChengDanChong(???),GuiXin(??),BaiCan(??)andTuLiJuZiShuZhai(??????).Prepared official,YueShiZhe(???)and RiShiZhe(???)are the government's three major human resources.The GuanTu(??)in the Qin Dynasty are also known as GuanTuLi(???)or XianGuanTuLi(????).The object includes some of LiChenQie(???)under the management of the warehouse,and the criminals such as Cheng DanChong,GuiXin,BaiCan under the management of Sikong(??).LiMin JuZiShuZhai(??????)and SiKou(??)are not in the scope of the GuanTu"concept.The county is responsible for the distribution and transfer of GuanTu,and responsible by Yushi,law enforcement.Yushi and law enforcement assign tasks based on the physical condition of the criminals and the difficulty of the content of the labor,the receiving department can no longer deploy freely.After the reunification of the Qin Dynasty,the labor demand was tense,Insufficient criminals and soldiers acting as criminals were a ubiquitous situation at the time.Yuelu academy Qin bamboo slips stipulates the work of criminals in the government,The government should record the situation of its work on a daily basis and submit it to the county.Compare the above legal provisions with the administrative records in "Liye Qin bamboo slips",It can be seen that Criminal's work book is divide into "day book","month book" and "year book",The county agency retains the original and the copy is transferred to the county.The method of submitting books is based on the distance from the county institution to the county,and the frequency,date and place of reporting are different.In Qin Bamboo Stripes,the two characters(rong ?)and(nei ?)had the same shape,the could be recognized as(nei ?)or(rong ?).Until the Han Dynasty the two characters could be distinguished from another one.Through this discovery,many(nei ?)or(rong ?)should be re-recognized in Qin bamboo slips.In the Qin and Han Dynasties,JianGeng(??)was not a unique concept in the YaoShu(??).In addition to the Cheng DanChong(???),GuiXin(??),BaiCan(??)and other criminals,The general people,officials,SiKou(??)and LiChenQie(???)can serve in a JianGeng(??)'s manner.GengLiQie(???)is part of LiQie(??),Similar to the Tang Dynasty's"Official slave with special expertise or skills",Including GongLiQie(???),OuLiChenQie(????),ShuShiLiChen(????)and other types of special skills(or a full-time job in the government).GengShu(??)refers to the number of civil servants on duty in the“Er Nian LüLing”,and after reaching a certain level,it can be used as a basis for promotion,and can enjoy certain preferential treatment accordingly.The GengShu(??)of the No.47 in the SongBai Han tomb(????)refers to the shifts or batches of the GengZu(??)duty shifts,its magnitude of the value may be affected by some factors,such as,the distance or amount of the work.