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在我国历史上,国家定期普查民户财力,确定民众赋税摇役负担的制度,以金代通检推排法最为典型且具有民族特色。本文从金代民户物力在赋役征敛中的作用入手,对通检椎排法的颁布。修订和施行的全过程及其经验教训,进行了系统的阐述。作者认为,金代通检推排法的颁行获得了良好的经济社会效益:民户赋役负担轻重不均的状况有所改善,国家财政收入增加。简单地将通检推排法批判为对普通民户的搜刮和掠夺是不适当的,应予以客观的评价。
In our country’s history, the state regularly censuses the household financial resources and determines the system of people’s burden of tax-free movement. The most typical and nation-specific feature of the law is the Push and Discharge Act. This article starts with the function of material resources of the Jin Dynasty in tax collection and collection, and promulgates the method of inspecting the vertebral column. Revision and implementation of the whole process and its lessons learned, a systematic exposition. The author believes that the promulgation of the Jin Dynasty Inspection and Sequestration Law has obtained good economic and social benefits: the situation of uneven distribution of burden of tax burden on households has been improved, and the state revenue has increased. It is not appropriate to simply criticize the system of checking and exclusion as being indiscriminate to the search and plunder of ordinary households and should be objectively evaluated.