论文部分内容阅读
刘邦进入关中以后,就“承秦之制”,重建了一整套赋役制度。虽然租税比起秦末来有一些减轻,有利于生产的恢复,但正如马克思所揭示的“国家存在的经济体现就是捐税”一样,刘邦所推行的赋役制度,主要是维护地主阶级的利益,以巩固自己的统治,广大贫苦农民却没有得到多大好处;反之,而商贾所承受的赋税负担又转嫁到农民身上,使农民遭受了残酷的剥削。这就是刘邦赋役制度的阶级实质。
After Liu Bang entered Guanzhong, he rebuilt a set of taxation systems on the basis of “bearing Qin’s system.” Although taxation is somewhat lessened compared with the end of the Qin Dynasty, it is conducive to the restoration of production. However, just as Marx states that “the state’s economy is represented by taxes”, Liu’s system of taxation was mainly to safeguard the interests of the landlord class. To consolidate their rule, the vast majority of poor peasants have not benefited much. On the contrary, the tax burden on merchants has been passed on to peasants and their peasants have suffered cruel exploitation. This is the class essence of Liu Bang’s system of taxation.