长沙走马楼吴简商业税献疑

吴简中出现了很多关于"僦钱"、"地僦钱"的记录,这些简牍给研究者带来了很多困难,其实这种制度与汉代有密切关系,西汉中期以后边郡战事频繁,物资转运甚重,因而雇佣民车转运粮草很普遍,汉简常见"就人"、"就直"和"就钱"等,其反映的含义与粮草的转运密切相关。吴简中的僦钱不是商业性之"租赁费",而是转运税,是一种政府定期征收的财政税目,而"地僦钱"账簿表示的就是一种记录临湘侯封地征收转运税的总账簿。

The Oppugn of the Commercial Tax in the Wu Slips

The Jiuqian and Dijiuqian emerged in the Wu slips.The slips bring about the researchers many difficulties.As a matter of fact,the system has a consanguineous connection with the ones in Han Dynasty.After the medium-term of Xi Han the battles high appeared frequently in the frontier.The materials transported onerously.The government engaged folk′s carriages to carry provender pervasively.The words Jiuren Jiuzhi and Jiuqian can be seen frequently.Its implication can be reflected in the relation with provender.The Jiuqian in the Wu Slips is not the commercial leasehold fee,but a traffic tax.It is also a financial tax items expropriated by government according to regular time in the fiefdom.The Dijiuqian is a tax recorded in an overall accounts in Linxiang′s fiefdom.