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| A Further Discussion on the Problems of “Hu Fu” in the Bamboo Slips of Qin and Early Han Dynasties |
| ZHU De-gui |
| Institute of Economic History, Harbin University of Commerce, Harbin, Heilongjiang, 150028 |
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Abstract A legal document about “Hu Fu” in the Qin Bamboo Slips Kept in Yuelu Academy has been published recently. Researches show that the "Hu Fu" is neither “Hu Shui (household tax)” nor a part of “ Hu Shui” in the Qin and Han Dynasties. These bamboo slips also indicate “Hu Fu” was levied not on the registered households of people entitled Wu Da Fu and below, but on the registered households of Tai (big) Shu Zhang and below. More importantly, “Hu Chu” in this document was not an independent tax paralleled with “Hu Fu”, but one of the materials collected by the government in “Hu Fu” collection. Besides, “Hu Fu” during the Qing and Han Dynasties were closely related to military, and was the major source for military supplies and military expenditure.
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Received: 20 October 2015
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2017, Vol. 34 
