摘要
嘉禾五年,吴国对租佃国有土地者地租征收方式发生的变化,包括免除旱田钱、布和钱、布固定折米改为浮动折米等五项内容,五项内容是一个整体。封建政府免除旱田钱、布,似乎减轻了租佃者的负担,实际上却通过钱、布的浮动折米弥补了这一"损失"。封建政府将地租中钱、布的固定折米改为按照市场价浮动折米,目的即在于获取更多的季节差价,增加财政收入。
In the fifth year of Jiahe, there was a change in land tax imposition on those renting state lands for cultivation in the Wu Kingdom. There were five aspects of this reform, which included the exemption of taxation on glebe and a shifting from the former fixed rate of money and cloth to rice conversion to a floating system, adaptable to market price. While apparently aiming to alleviate the burden of farmers, the government actually more than made up for the loss by the floating conversion rate system. In this light, the government adopted these measure simply because it could benefit more from seasonal price fluctuations, adding to its financial earning power.
出处
《首都师范大学学报（社会科学版）》
CSSCI
北大核心
2007年第6期1-9,共9页
Journal of Capital Normal University：Social Science Edition
关键词
地租
折纳
市场价
季节差价
land tax
zhe na （折纳）
market price
seasonal price fluctuations
作者简介
蒋福亚（1939～），男，汉族，江苏武进人，首都师范大学历史系教授，博士生导师（北京100089）。
