지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
논문 기본 정보
- 자료유형
- 학술저널
- 저자정보
- 저널정보
- 동양사학회 동양사학연구 東洋史學硏究 第134輯
- 발행연도
- 2016.3
- 수록면
- 65 - 106 (42page)
- DOI
- 10.17856/jahs.2016.03.134.65
이용수
초록· 키워드
오류제보하기
The term ‘Quanshu (券書)’ refers to contracts of trading interests and agreements in Ancient China. Quanshu were certificates to prove property rights, such as the trade of goods or inheritances. Quanshu were also utilized to record exchanges between government offices or the government and the public, as well as between individuals. In this study, I investigated a distribution management system of physical materials during the Qin-Han dynasties, based on the analysis of bamboo scripts.
During the Qin-Han dynasties, state and local governments recorded the receipt and disbursement of all materials in ledgers, which were then reported to higher officials. To manage the material distribution, there were two types of Quanshu. The first type was used to manage distribution among government offices, and between the government and the public.
Government offices used Quanshu as certificates of disbursement to the public, to indicate such transactions as awarded materials and as awards for special purposes. The same as disbursements, Quanshu were used as certificates of receipts from the public in the name of penalty and reparation. These were needed in order to prove and clarify the scope of the responsibility and authority. Quanshu were also used to prevent misconduct by the officials who managed government materials.
A second purpose of Quanshu was as certificates for government administrations to collect land taxes from ordinary citizens. The land tax was an important part of the national budget income, and all lands were taxed depending on their areas under cultivation. Local officials required a correct understanding of the current land tax situation of each citizen. Quanshu served as the criteria throughout the process of collecting land taxes by which officials judged appropriate quantities.
Market officials also used Quanshu as certificates of sales taxes, which depended on the total sales of each merchant. The different sales taxes according to merchants’ total sales and economic circumstances were recorded in the Quanshu. The central government further used the certificates to determine whether the correct receipt had been issued at the market, preventing misconduct in local government affairs.
During the Qin-Han dynasties, state and local governments recorded the receipt and disbursement of all materials in ledgers, which were then reported to higher officials. To manage the material distribution, there were two types of Quanshu. The first type was used to manage distribution among government offices, and between the government and the public.
Government offices used Quanshu as certificates of disbursement to the public, to indicate such transactions as awarded materials and as awards for special purposes. The same as disbursements, Quanshu were used as certificates of receipts from the public in the name of penalty and reparation. These were needed in order to prove and clarify the scope of the responsibility and authority. Quanshu were also used to prevent misconduct by the officials who managed government materials.
A second purpose of Quanshu was as certificates for government administrations to collect land taxes from ordinary citizens. The land tax was an important part of the national budget income, and all lands were taxed depending on their areas under cultivation. Local officials required a correct understanding of the current land tax situation of each citizen. Quanshu served as the criteria throughout the process of collecting land taxes by which officials judged appropriate quantities.
Market officials also used Quanshu as certificates of sales taxes, which depended on the total sales of each merchant. The different sales taxes according to merchants’ total sales and economic circumstances were recorded in the Quanshu. The central government further used the certificates to determine whether the correct receipt had been issued at the market, preventing misconduct in local government affairs.
목차
Ⅰ. 머리말
Ⅱ. 관부의 물류 관리와 券書
Ⅲ. 吏民과의 물류 관리와 券書
Ⅳ. 맺음말
참고문헌
〈Abstract〉
참고문헌 (47)
참고문헌 신청
함께 읽어보면 좋을 논문
논문 유사도에 따라 DBpia 가 추천하는 논문입니다. 함께 보면 좋을 연관 논문을 확인해보세요!
-
중국 세제개편의 회고 및 전망 -1990년대 이후 세제개편을 중심으로-
한중관계연구
2015 .01
-
부동산 세제의 국제 비교와 시사점
유라시아연구
2019 .01
-
해방 이후 북한 조세개혁의 배경과 세목(稅目)의 변화 — 국세를 중심으로 —
사림
2020 .01
-
中国田赋制度变迁的探讨
한중관계연구
2015 .01
-
1950년대 후반 세제개혁과 미국 조세고문단의 활동
역사와현실
2017 .09
-
해방 직후 북한의 재정·금융 상황과 임시 재정 대책
사학연구
2020 .06
-
Global Tax Policy Developments Related to Highly Digitalized Businesses
외국학연구
2018 .01
-
Analysis on Tax Benefits in China ― The Impact of Tax Benefits Reducing Disparity across Industries and Regions in China
중국학
2016 .01
-
일제시기 ‘유흥세’ 운영의 추이와 특징
한국사연구
2019 .12
-
1859~72년 장단(長湍) 상도면(上道面) 소지(所志)를 통해 본 조선 후기 부세 소송의 성격
사림
2024 .04
-
우리나라 조세지출의 소득재분배 효과 분석: 소득세 관련 항목을 중심으로
사회과학연구
2018 .01
-
조세 및 재정에 대한 납세자들의 이해력에 영향을 미치는 요인 분석
유라시아연구
2021 .09
-
1934년 조선총독부 세무관서 설치 이후 조선인 세무관리-『직원록』에 수록된 1,159명 중 세무서장 등 간부급을 중심으로-
역사교육논집
2015 .01
-
러시아 조세제도 개혁 연구: 연결납세제도를 중심으로
슬라브硏究
2023 .06
-
기본소득과 국토보유세 : 등장 배경, 도입 방안, 그리고 예상 효과
역사비평
2017 .08
-
ESG 활동이 기업 조세혜택에 미치는 영향에 대한 연구
인문사회과학연구
2023 .08
-
17세기 漕軍의 입역 실태와 變通論議의 전개
동방학지
2024 .09
-
한중 부동산 관련 세법의 비교를 통한 중국 부동산 보유세 도입에 관한 연구 : <종합부동산세>와 <개인주택 부동산세 잠행방법>을 중심으로
인문사회과학연구
2022 .08
-
淸代 衿棍의 包漕와 告漕
동양사학연구
2020 .03
-
고구려 후기의 부세체계와 유인(遊人)의 성격
역사와현실
2020 .09
이 논문의 저자 정보
이 논문과 함께 이용한 논문
최근 본 자료
댓글(0)
0
UCI(KEPA) : I410-ECN-0101-2016-910-002734965