How much tax did Qin people pay? Didn't the Qin Dynasty collect the "calculation tax" for each person 120 yuan?

This "deep water area" is actually very funny. It is precisely the part that keeps the most documents, that is, the calculation tax, that is, the poll tax. In history books, the calculated tax will also be written as "military tax", and each person will be counted as 120 yuan.

In the above article, we have listed the historical record of this tax. In the 2000-year-long study of the tax history of Qin and Han dynasties, these words were the cornerstone of all discussions.

However, with the excavation of many Qin bamboo slips and Han bamboo slips, the original unified conclusion is gradually fragmented and cannot be justified at all.

A historical material that can bear the above household tax topic and tax calculation problem is an explanation of a legal term in "Questions and Answers on the Laws of Qin Bamboo Slips in Sleeping Tiger Land":

Can you (why) call it a "collector" or "be a good boy and help others"? If you don't leave home, it's called rowing.

This legal interpretation illustrates a puzzling problem, that is, the obligation to legally register the population only mentions "foreign", "envoy" and "monk tax", and the tax per person 120 yuan asserted in the history books is not mentioned in the Qin Law.

Combined with the "Han Hui Di Ji", there is such an emperor record:

He also said, "Officials govern the people. If they can do their best, the people will rely on them, so they value their wealth, so they serve the people." Today, my parents, wife and cohabitants have more than 600 stones. My old official, General Dewey, sealed the general and sealed two thousand stones, only paying military tax, which has nothing to do with this.

Why doesn't a basic "tax" that doesn't give preferential tax exemption to officials' families with more than 600 stones see clear collection regulations, tax amount and tax rate in Qin Law and Han Law?

In fact, this problem can be divided into two parts, namely:

1, is there a "Su 'an Fu" in the Qin Dynasty in the sense of the Han Dynasty, even if it is not the same name as "Koufu", "Kouqian" and "Su 'an Qian" as some scholars thought before?

2. Is the "tax calculation" in the sense of the Han Dynasty always levied according to the tax amount per person 120 yuan?

Answering these two questions also explains the contradictions recorded above.

First, let's discuss the first question.

Academic circles generally believe that the existence of "suan Fu" in the sense of Han Dynasty in Qin Dynasty is based on two historical materials:

1. The Book of the Later Han Dynasty: Biographies of Nan Man and Southwest Yi;

When Qin was king, there was a white tiger that often wandered from the den of the tiger to Qin, Shu, Ba and Han, killing more than 1000 people. Wang Zhaonai revived those who could fight tigers nationwide and rewarded thousands of cities with gold. Sometimes there are people in Langzhong, Baxian County, who can be white bamboo crossbows and shoot white tigers upstairs. However, Wang Zhao Jiazi didn't want to seal it because he wanted to carve a stone. The restored barbarians didn't rent their fields, and the tenth wife didn't lose her virginity. As far as the injured are concerned, the murderer can redeem himself with money. Lian said, "Qin invaded foreign countries and lost a pair of Huanglong; If you invade Qin, you will lose one point of sake. " Let the people live and work in peace.

Second, the Han Dynasty CuO Chuan:

Today, the death of the Qin dynasty has caused ten thousand deaths, and the death of two baht has been reported. After death, it is impossible to recover. Everyone knows that disasters are fierce and their own.

The word "GUI" means "calculation", "ten wives never forget" and "the recovery of one GUI" are regarded by predecessors as evidence of Qin Xing's "calculation fu". However, Professor Zang wrote in The Generation of "Suan Fu" and the Monetization of Corvee in Han Dynasty (published in the Journal of Historical Research).

For example, Records of Empress in the Later Han Dynasty recorded that there was a system of "counting people in August" in the Han Dynasty:

China law often sends doctors China, Ye Tingcheng and Xiang Gong to Luoyang township to look after virgins, who are over thirteen and under twenty, with beautiful and legal appearance, and send them back to the harem to see if they can. Therefore, we should choose people carefully and ask Shu Zhe in detail.

This whole process has gone deep into "villages and towns", and it is obviously picking people, which has nothing to do with taxation, but this is still an isolated case. Therefore, Professor Zang cited the laws in the Two-year Law and Family Law:

In August, he made his husband, official and official in his hometown, and vice-minister zang (hid) his court.

Translated into Chinese, every August, Sifu, the township official, together with the county official and Lingshi, registers and modifies the household registration in duplicate, one in the township and one in the county. According to the law, their revised household registration includes five sub-tables, namely:

Household registration, annual detailed registration, land cadastre, land life registration, land lease registration.

In other words, the so-called "counting people in August" is directly related to the "detailed record of years" of girls, that is, the "good virgins" in various towns and villages "13 years old and under 20 years old" are all registered in that month, but they just happened to be selected together.

In fact, there are many objects of "calculation" in Qin and Han literature. In addition to "tax calculation", there are also "travel calculation", "person calculation" and "money calculation", which does not mean that the word "calculation" is 120 yuan.

When we distinguish these two kinds of historical materials and determine the basis of understanding, we can painfully understand why the Qin law mentions "hidden households", only "foreigners", "scholars" and "khufu", but not "calculating taxes" or "military taxes", "oral taxes" at all, because in the sense of the Qin law.

This conclusion is also consistent with what is said in "Gauhandich":

(four years) in August, the tribute began.

At first, it just means that it has just begun, and there was nothing before. The explanation and three explanations of this historical material are exactly the opposite of Professor Zang Zhifei's analysis.

Professor Zang believes that Emperor Wu of the Han Dynasty is on the eve of a decisive battle with Xiang Yu, so he should be busy recruiting people and soldiers, instead of hastily collecting "taxes", otherwise it will only speed up the flight of the people. Therefore, instead of taxing immediately, we should register, count and verify the accounts.

The problem is that this record is followed by:

Hanwang ordered: the sergeant died unfortunately, and the officials collected the clothes and coffins and sent them to his home. All sides are returning home.

This involves a causal relationship with "suan". Besides Su 'an Fu, the purpose of Su 'an also plays an important role, that is, to be an envoy, that is, a corvee with less labor intensity in the modern sense, or a "pass" or "pass" in Qin and Han bamboo slips.