南都学坛2009，Vol.29Issue(4)：24-29,6.
走马楼吴简赋税收支记录管窥
Income and Expenditure Records of Taxes in Wu Slips Unearthed at Zoumalou
摘要
Abstract
According to income and expenditure records of taxes in Wu slips unearthed at Zoumalou, Changsha, different types of taxes were levied and managed by different methods. For example, some taxes were sent to pay by tax hearers themselves, but other taxes were collected by those who were designated by authorities and sent to government warehouses. Items which should not be split were levied on joint families or were substituted by other items with the same price. Accounts were managed by the methods facilitating mutual supervision. Chuanshi (boatmen) played important role in tax transshipment among warehouses.关键词
走马楼吴简/赋税征收/收支记录/账目管理/物资转运Key words
Wu slips unearthed at Zoumalou/ taxation/ income and expenditure records/ accounts management / transshipment分类
社会科学引用本文复制引用
于振波..走马楼吴简赋税收支记录管窥[J].南都学坛,2009,29(4):24-29,6.基金项目
本文获教育部新世纪优秀人才支持计划"秦汉三国户籍制度研究"和韩国高等教育财团国际学术交流基金项目"走马楼吴简户籍制度研究"的资助. （）
