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《诗经》是我国最早的诗歌总集。早在西汉武帝时代,《诗经》就列为“五经”(《诗》、《书》、《易》、《礼》、《春秋》)之首;宋代增为“十三经”,《诗经》位居第三,在国学和我国传统思想里,一直具有很高地位。 《诗经》是以诗歌形式反映周代初年至春秋前期五百多年间社会生活的,内容广泛,丰富多采。当时,已经有了种种税收;既有以服劳役、军役方式负担的力役税,也有以粮食、丝帛、土产等物资交纳的实物税,还有以助耕公田方式负担的劳役地租,且在关市之征中,开始出现了货币税。可以说,税收已伸入到社会生活的众多领域。这样,反映当时社会生活的《诗经》中出现大量的涉税篇章,就是理所当然了。
The Book of Songs is the earliest collection of poetry in our country. As early as the Western Han Dynasty, the Book of Songs ranked first in the Five Classics (The Book of Songs, Book, Yi, Li, Spring and Autumn) “Ranked third in the traditional Chinese studies and our traditional thinking, has always been a high status. The Book of Poetry reflects the social life in the form of poetry from the early years of the Zhou dynasty to the early Spring and Autumn 500 years, with a wide range of content and rich variety. At that time, all kinds of taxes were already in place; there were taxes on military service borne by military service and military service as well as on-the-spot taxes on supplies such as grain, silk, and indigenous products, and government rent on public land, And in the city sign, began a monetary tax. It can be said that tax revenue has been extended to many areas of social life. In this way, it is a matter of course that a great deal of tax-related chapter appeared in the ”Book of Songs" that reflected the social life of the time.