从《吏民田家莂》看汉代田税的征收方式

简牍表明，孙吴把国有土地按质量分为“熟田”、“旱田”两类租给农民，征收不同标准的田租，其“熟田”、“旱田”的数额是人为地“定”出来的而非依据土地质量的自然状况而统计出来的数量；东汉自章帝以后把土地“差为三品”而税之，吴简的问世，间接地证明了东汉土地分为三等之后是分别征以不同数额的田税；孙吴的“熟田”、“旱田”之分是东汉田分三等的发展，尽管租、税性质不同，但方式一致。

The Way of Collecting Land Tax in the Han Dynasty in The Land Rental Certificates of Lower Officials and Farmers

As the unearthed Wu worded slips proved,state-owned 1ands in the Wu Kingdom were classified as high-quali-fied land and drought land according to land quality and collected different level of land rent. But the amount of rents ofthe two types of land was decided not in line with land's natural quality but by decision-maker on his own will. In East-ern Han after the reign of the Emperor Zhang state lands were classified into three levels and different level of tax waslevied on them respectively,this fact has been indirectly proven by the Wu worded slips. The classification of high-quali-fied land and drought land in the Wu kingdom was a further development of the three-classified land system. Althoughland rent and land tax were different in essence,the ways of collecting them were not different.