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诸侯王有封国,是封君中最有权势的。他的财政虽然分别由相、内史、司农与少府具体管理,但其财权却掌握在自己手里。本文仅就这个问题作些考述,以此对“西汉诸侯王无独立财权”之论示以商榷。 一、诸侯王的财政职掌 西汉初期,诸侯王在财政上有以下一些职掌: (一)有租赋收入权。 《史记·五宗世家》引司马迁曰:“高祖时诸侯皆赋”。徐广注:“国所出有皆入于王也”。所谓“赋”,当然是指人头税,包括算赋、口赋。就是在景帝中五年以后,诸侯王不复治国,也决不是“独得食租税”,仍有收赋之权。《汉书·帝纪》中关于中央减免郡国租赋的九个诏令(后文将详细分析),就是最好的说明。
Princes have a country, is the most powerful man in the seal. Although his finance is respectively managed by the relatives, the historians, the farmers and the government, his financial power is in his own hands. This article only on the issue for some of the test, in order to “Prince of Western Han no independent financial power,” the argument is open to question. First, the princes of the financial management of the king In the early Western Han Dynasty, princes in the financial sector has some of the following: (A) Rent and income income. “Historical Records five family” cited the move Ma Chien-yueh said: “When the princes are Fuzu.” Xu Guang Note: “There are all the kingdom into the king also.” The so-called “Fu”, of course, refers to the poll tax, including calculations Fu, Fu. Five years after Emperor Jingdi, feudal lords no longer rule the country, and they are by no means “tax-deductible alone,” and they still have the power to accept taxes. The Nine Instructions of the Han Dynasty Emperor Ji on Central Government Rent and Rental Funds (detailed analysis later) is the best explanation.