中国思想文化史
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引用本文:肖灿.中国思想文化史[J].湖南大学学报社会科学版,2010,(4):11-14
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作者单位
肖灿 (湖南大学 岳麓书院湖南 长沙410082) 
中文摘要:分析了岳麓书院藏秦简《数》里与田地租税有关的算题和术文,从中归纳出“舆(與)田”、“税田”两种田地租税的课收方式、田租率等,提供了秦田地租税制度的一些细节资料。
中文关键词:《数》  舆(與)田  税田  秦田地租税制度
 
Problems about Farmland’s Tax in Qin Bamboo Manuscripts on Mathematics
Abstract:This article analyzed problems about Farmland’s tax in Qin bamboo manuscripts on mathematics, Shu, collected by Yuelu Academy. Two important special names of field are found in these problems, Yu Tian and Shui Tian. They are closely related to many details of the Qin Dynasty’s tax system, such as tax form, tax rate, etc. This document allows us to better understand the Qin Dynasty’s tax system.
keywords:Qin bamboo manuscripts on Mathematics  problems about farmland’s tax  Qin’s farmland tax system
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