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在汉代财政史研究中 ,有这样一点值得注意 :即汉代的诸赋 (口钱、算赋、更赋、家庭资产税等 )同国家的军费需求之间存在着相当密切的联系。本文由探讨赋的起源、秦代的赋与军费的关系入手 ,分别对汉代的人头税、代役金和家庭资产税等税项的开征、使用及沿革进行研究 ,指出诸赋是汉代国家军费的主要来源。
In the study of the financial history of the Han Dynasty, it is worth noting that there is a fairly close connection between the Han dynasties’ dynasties (export money, endowment, endowment, family property taxes, etc.) and the country’s military spending. This article starts with the discussion of the origin of Fu and the relationship between the military and military expenditures in the Qin Dynasty. It studies separately the introduction, use and evolution of taxation of head taxes, employment insurance and family assets in the Han Dynasty. The main source.