【作者】 乔玲；

【导师】 袁礼华；

【作者基本信息】 南昌大学 ， 中国古代史， 2006， 硕士

【摘要】 西汉时期，国家的财政收入主要依赖于税收，其中田租收入又占很大比重。随着社会生产的发展，手工业和商业也逐渐发展起来，促成了汉代经济的繁荣，为国家财政提供了更加丰厚的财源。国家赋税收入的种类，也由汉初的田租、口赋、更赋、关市税、山泽税等几大项，扩大到武帝时期的人头税、财产税(收益税)、消费税、专卖收入等很多类，税源之多，税目之广，财政的充实，是秦代以前各代所不能比的。 西汉时期，是封建国家形成和统一的时期。这时的国家赋税，在继承奴隶制国家赋税制度的基础上，又有新的发展和变化，归纳起来，有以下几个特点：第一，从秦代开始国税、私租分开结算。国家财政收入同皇室财政收入各有不同的收入来源，分设不同机构组织征收、管理。西汉王朝将其发展并进一步制度化；第二，建立了具有封建性质的租税制度，包括对土地的田租制度，按人头征收的口赋制度，和对丁征发的徭役制度等；第三，逐渐形成了一整套的赋税体系，包括人头税、财产税、消费税、专卖收入和其他非税收入在内的租税体系；第四，这一时期的赋税征收体现了重农抑商的政策精神。西汉重征商税，贬低商人地位，同时又多次采取减免租赋、入粟拜爵等措施来发展农业生产，这对巩固新兴封建财政制度、稳定社会秩序和巩固封建统治有积极作用；第五，这一时期税收无偿性、强制性和固定性的特点比前代突出，而且税收形式也较以前更为完善。更多还原

【Abstract】 Western Han Dynasty period, the state revenue mainly relies on tax revenue , which Tianzu also accounting for a large proportion. However, as the development of social production, handicrafts and commerce considerable development, economic prosperity and Han created for the rich countries to provide the financial resources. State tax revenues class project by the Tianzu, koufu, gengfu, guanshi tax, fish tax several major projects and so on, expanded to reign period poll tax, property tax (income tax), consumption taxes, exclusive of income, and many other categories, as revenue, product range and financial enrichment, Qin previous generation can not over it.Western Han Dynasty period, the formation and unification of the country was feudal period, At that time national taxes, inheritance of slavery in the national tax system based on another new development and changes can be summarized into the following characteristics: First, because private ownership of the establishment from the beginning of the formal demarcation of national tax strips, private rentals. Royal state revenues with the different revenue sources of income into different organizations collection, management, the Western Han Dynasty to be institutionalized; Secondly, the establishment of a feudal nature of the tax system, including the system of land Tianzu to give people a system of the Koufu, and made for the Gengfu on the corvee system; Third, a set of evolving tax system, including the poll tax, property tax, consumption tax, proprietary income, and other non-income tax system; Fourth, the tax levy for the period reflects the spirit of the farmers when business policies, tax used for political services; And that the unpaid taxes have sex, and although mandatory features. Tax forms are more perfect than before.更多还原