张家山汉简所见西汉矿业税收制度试析--兼谈西汉前期"弛山泽之禁"及商人兼并农民问题

西汉前期工商业主通过授田制度获得山川林泽等矿产资源的所有权，以“占租”的方式向国家交纳定额税，走上富贵之路。而授田制之下的农民，则因为实行按户按顷征收以货币形态为主的定额田税（租）制度而不可避免地成为工商业主的兼并对象，走上“卖田宅、鬻子孙”的破产流亡之路。税收制度是西汉前期“法律贱商人，商人已宝贵，尊农夫，农夫已贫贱”的深层原因。

Mineralogy Tax System in Western Han Dynasty seen from the Bamboo Slips Unearthed in Zhangjia Mountain

In the early period of Western Han,merchants obtained the ownership of mineral resources by the system of granting land.and paid rate-fixed tax to the state in the way of occupation tax,and became rich. Meanwhile the peasants inevitably became the object of exploitation under such a system. They lost their land, house, and everything. Taxing system was the deep-rooted cause in the early period of Western Han for merchants to become rich and peasants poor.