中国古代的三种征税对象:人、户、田

• 作 者: 刘定奎
• 出 处: 山西财经学院学报
• 发表日期: 1990年01期
• 关键词: 征税对象 口赋 车骑马 户税 征收单位 三钱 食货志 口钱 两税法 条鞭法

一、口赋,亦称“口钱”、“口算”,中国古代征收的一种人头税。据《汉书·食货志》载,秦以前已经存在,泛指按人征收的人头税。汉起将人头税分为口赋与算赋两种,前者适用于未成年人,后者适用于成年人。口赋的起征年龄与征收数额,初为七至十四岁,不分男女,每人每年纳口赋钱二十,充宫廷用费;武帝时改为三岁起征,口赋钱加征三钱,供补充车骑马匹用。

First, the mouth, also known as “money”, “mouth count”, a kind of poll tax levied in ancient China. According to “Han Shi Food and Natural Products” contains, Qin had existed before, refers to the poll tax levied on an individual basis. Han since the poll tax divided into two types of excuses and calculations, the former applies to minors, the latter applies to adults. Mouth age and the amount of collection of the initial charge of the age of seven to fourteen years old, regardless of men and women, each year Narendao money twenty, filling court royal fee; Levy three money, for additional car riding.