%0 Journal Article
%T 也说汉代“訾算”——兼论吴简中的“訾”<br>A New Exploration of Zisuan of Han Dynasty ——as well as Zi in the Bamboo Records of Sun Wu
%A 齐
%A 继
%A 伟
%J 湖南大学报(社会科学版)
%D 2018
%X “訾算”不同于“訾税”。《汉书·景帝纪》所见“訾算”是以“算”为单位的关于居民财产总额的统计，“訾算若干”作为“为宦入仕”的准入资格，借用了“算”这一统计单位的方式。吴简中的“訾”可能是“訾算”的简称，其是作为平訾过程中划分户等的依据，而非赀产税。<br>Zisuan is different from Zishui. According to annals of Emperor Jing in Hanshu, Zisuan is about statistics on residents’ property in terms of Suan, and Zisuan ruogan, as an access qualification for official career, actually borrows the concept of Suan. In the bamboo records of Sun Wu, Zi which is probably a short form of Zisuan, means measuring standard of dividing the households, rather than taxes on property.
%K 訾算 訾税 赀产税&lt
%K br&gt
%K Zisuan Zishui Zichanshui
%U http://hdxbskb.cnjournals.net/ch/reader/view_abstract.aspx?file_no=20180310&flag=1