ZHANG Hong, HAN Shuai. Some New Analysis of the Action of miscellaneous levies in Han Dynasty. [J]. Journal of University of Jinan(Social Science Edition) (3):53-56(2006)
ZHANG Hong, HAN Shuai. Some New Analysis of the Action of miscellaneous levies in Han Dynasty. [J]. Journal of University of Jinan(Social Science Edition) (3):53-56(2006)DOI:
Some New Analysis of the Action of miscellaneous levies in Han Dynasty
摘要
汉代杂税具有双重作用。其具有的随意性、临时性与非制度化等特征
常使之成为吏治腐败的温床与聚敛苛政的代名词。然而
汉代杂税的积极作用也不可低估。这主要表现在:便于协调失衡的农工商各业的关系
促进社会的稳定发展;利于赋税体系的自身调整并为其安全运转提供保证
某些杂税的征收也符合我国古代社会赋税发展演进的方向;促使诸子
特别是儒、法、新道家经济管理思想的汇流与整合
使各家学说在增强各自生命力和适应性的同时
也强化了“务为于治”
即为现实社会经济服务的功能。
Abstract
Miscellaneous Levies in Han Dynasty has double functions. On one hand
it has the characteristics of random
provisionality and informality. On the other hand
its positive function should not be underestimated
which consists in helping to regulating the relations between agriculture
industry and business
adjusting taxes system
and promoting the conformity of economic ideas of Confucianism