九税
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(九(jiǔ )税(shuì ),九(jiǔ )税(shuì ))
周(zhōu )代(dài )对(duì )人(rén )民(mín )各(gè )种(zhǒng )职(zhí )业(yè )所(suǒ )课(kè )的(de )赋(fù )税(shuì )。
《周(zhōu )礼(lǐ )·秋(qiū )官(guān )·掌(zhǎng )交(jiāo )》:“掌(zhǎng )邦(bāng )国(guó )之(zhī )通(tōng )事(shì ),而(ér )结(jié )其(qí )交(jiāo )好(hǎo ),以(yǐ )谕(yù )九(jiǔ )税(shuì )之(zhī )利(lì )。”
郑(zhèng )玄(xuán )注(zhù ):“九(jiǔ )税(shuì ),所(suǒ )税(shuì )民(mín )九(jiǔ )职(zhí )也(yě )。”
贾(jiǎ )公(gōng )彦(yàn )疏(shū ):“所(suǒ )税(shuì )民(mín )九(jiǔ )职(zhí )也(yě )者(zhě ),《太(tài )宰(zǎi )》云(yún ):‘以(yǐ )九(jiǔ )职(zhí )任(rèn )万(wàn )民(mín ),既(jì )任(rèn )之(zhī )使(shǐ )之(zhī )营(yíng )种(zhǒng ),因(yīn )即(jí )税(shuì )之(zhī )。’三(sān )农(nóng )生(shēng )九(jiǔ )穀(yù ),税(shuì )九(jiǔ )穀(yù );园(yuán )圃(pǔ )毓(yù )草(cǎo )木(mù ),税(shuì )草(cǎo )木(mù )。九(jiǔ )税(shuì )唯(wéi )臣(chén )妾(qiè )聚(jù )敛(liǎn )蔬(shū )材(cái )者(zhě )无(wú )税(shuì ),故(gù )言(yán )九(jiǔ )税(shuì )耳(ěr )。”
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