秦汉刍稾税征收方式再探

To Inquiry into again the Collecting Way of the Chu and Gao Tax of Qin and Han Dynasties

学界一般认为,秦至汉初的刍稾税是以顷为单位征收,不足一顷也要按一顷征收。然而,这种观点是不能成立的。事实证明,秦汉刍稾是按实有亩数征收的,土地实有多少,就征多少。

The academic circles generally believes that the Chu and Gao tax from Qin Dynasty to the beginning of Han Dynasty were collected with just as the unit, if it was less than a just, it was collected as a just. However, this point of view cant hold. The fact proves that the Chu and Gao tax were collected according to land area.