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古之有天下者，未尝直取之于人。其所以制赋税者，谓公田什之一及工商衡虞之入，税以供郊庙社稷、天子奉养、百官禄食也，赋以给车马甲兵士徒赐予也。言人君唯于田及山泽可以制财贿耳。其工商虽有技巧之作，行贩之利，是皆浮食不敦其本，盖欲抑损之义也。古者，宅不毛有里布，地不耕有屋粟，人无职事出夫家之征。言宅不毛者出一里二十五家之泉，田不耕者出三家之税粟，人虽有闲无职事，犹出夫税家税。夫税者谓田亩之税，家税者谓出士徒车辇给徭役也。盖皆罚其惰，务令归农。是故历代至今，犹计田取租税。古者人君上岁役不过三日，是故历代至今，虽加至二十日，数倍多古制，犹以庸为名。既免其役，日收庸绢三尺，共当六丈，更调二丈，则每丁壮当两匹矣。夫调者，犹存古井田调发兵车名耳，此岂直敛人之财者乎！什一者，天下之正中，多乎则大桀小桀，寡乎则大貊小貊。故什一行而颂声作，二不足而硕鼠兴。古之圣王以义为利，不以利为利，宁积于人，无藏府库，百姓不足，君孰与足。是故钜桥盈而殷丧，成皋溢而秦亡。记曰：“人散则财聚，财散则人聚。”此之谓也。汉武攘四夷，平百越，边用益广，杼轴其空。于是置平籴，立均输，起漕运，兴盐铁，开鬻爵，设榷酤，收算缗，纳杂税，更造钱币，蕃货长财。虽经费获济，而下无聊矣。夫文繁则质衰，末盈则本亏，反散淳朴之风，导成贪叨之行，是以恶其启端也。贤良文学，辩论甚详，然处升平之代，是古则理高；居多务之时，非今则事阙。一臧一否，故悉存焉。 |
| | Those who in ancient times possessed the empire did not directly seize it from others. The reason they levied taxes was to collect one-tenth of the produce from public fields, as well as revenue from commerce, handicrafts, weights and measures, and forest management. These taxes were used to provide for sacrifices at the altars of Heaven, ancestral temples, state deities, the emperor's maintenance, salaries for officials, and food rations. The levies (fu) were used to supply carriages, horses, armor, weapons, soldiers, and gifts. It was said that a ruler could only regulate wealth and bribes through control of farmland and mountains and lakes. Although merchants and artisans had skills in craftsmanship or profits from trade, these were seen as floating livelihoods that did not cultivate the fundamentals. This was essentially the meaning of suppressing such activities. In ancient times, if a house had no cultivated land, it paid the li bu tax; if the land was not farmed, grain was stored in the granary; and if a person had no official duties, he paid the fu jia tax. It meant that if a house had uncultivated land, it paid the tax for one li (a unit) of twenty-five households; if farmland was not tilled, it paid grain taxes equivalent to three households. Even if a person was idle and held no official duties, they still had to pay both the labor tax and household tax. The "labor tax" referred to taxes on farmland, while the "household tax" meant providing laborers, carriages, and carts for corvée labor. This was essentially a penalty for idleness, aiming to encourage people to return to farming. Therefore, throughout history until now, taxes and rents have still been calculated based on farmland. In ancient times, the labor service imposed on people by their ruler did not exceed three days per year. Therefore, throughout history until now, although it has been increased to twenty days—several times more than in ancient systems—it is still named "yong" (commuted labor). After exempting them from corvée, they collected three chi of silk cloth per day. Altogether this amounted to six zhang for regular labor service and two zhang for additional levies, meaning each able-bodied man had to provide two bolts of cloth. The term "fu diao" (labor and levies) was still a name derived from the ancient system of well-field labor and mobilization for war chariots. Could this possibly be merely about collecting people's wealth! A tax rate of one-tenth was the proper standard for the empire. If it were higher, it would be like the great or small Jie (tyrants); if lower, it would resemble the great or small Mo (barbarians). Therefore, when a one-tenth tax was implemented, songs of praise arose; but if it were less than that, the "fat rats" (greedy officials) would flourish. Ancient sage kings regarded righteousness as profit, not profit itself. They would rather accumulate wealth among the people than store it in treasuries. If the common people lacked for necessities, how could the ruler be sufficient? Therefore, when Juqiao was full, Shang fell; and when Chenggao overflowed with stores, Qin perished. It is recorded: "When people scatter, wealth accumulates; when wealth disperses, people gather." This is what it means. Emperor Wu of Han repelled the Four Barbarians and pacified the Baiyue, but as military expenditures along the borders increased, the looms and spindles were left empty. Thus, he established the Pingdi system, set up the Junshu system, initiated canal transport, promoted salt and iron monopolies, opened the sale of noble ranks, imposed liquor monopolies, collected calculation taxes, accepted miscellaneous levies, reformed currency, and increased wealth. Although state expenses were met in this way, the common people had no means of subsistence. When formalities become excessive, the essence declines; when secondary pursuits flourish, fundamental ones suffer. This reverses the simple and honest customs, leading to greedy and parasitic behavior—thus, people detest its origin. The virtuous scholars and literary men debated this matter in great detail; however, living in an era of peace and prosperity, advocating ancient ways seemed lofty but impractical. In times of many affairs, not adapting to the present would leave matters incomplete. With some praised and others criticized, all were preserved in full.
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陶唐制：冀州，厥赋唯上上错。兖州，厥赋贞，厥贡漆、丝，厥篚织文。青州，厥赋中上，厥贡盐、絺，海物惟错，岱畎丝、枲、铅、松、怪石，厥篚览丝。徐州，厥赋中中，厥贡惟土五色，泗滨浮磬，淮夷蠙珠暨鱼，厥篚玄纤缟。扬州，厥赋下上上错，厥贡惟金三品，瑶琨筱簜，齿革羽毛惟木，厥篚织贝，厥包橘柚锡贡。荆州，厥赋上下，厥贡羽、毛、齿、革，惟金三品，杶、干、栝、柏，砺、砥、砮、丹，惟●、廐、楛，三邦底贡厥名，包●菁、茅，厥篚玄纁、玑、组，九江纳锡大驻。豫州，厥赋错上中，厥贡漆、枲、絺、紵，厥篚纤纩，锡贡磬错。梁州，厥赋下中三错，厥贡璆、铁、银、镂、砮、磬，熊、罴、狐、狸织皮。雍州，厥赋中下，厥贡惟球、琳、琅玕。禹定九州，量远近制五服，任土作贡，分田定税，十一而赋，万国以康。故天子之国内五百里甸服：百里赋纳总，二百里纳銍，三百里纳秸服，四百里粟，五百里米。其外五百里曰侯服：百里采，二百里男邦，三百里诸侯。又其外五百里曰绥服：三百里揆文教，二百里奋武卫。又其外五百里曰要服：三百里夷，二百里蔡。又其外五百里曰荒服：三百里蛮，二百里流。 |
| | The system of Taotang: Ji Zhou, its tribute was a mix of the highest grade. Yan Zhou, its tribute zhen. Its tribute included lacquer and silk, carried in baskets of woven patterns. Qing Zhou, its tribute was medium upper grade, Its tribute included salt and chi; the sea products were miscellaneous. Daiquan silk, xi, lead, pine, and peculiar stones, Their bamboo baskets carried lan silk. Xu Zhou, its tribute was middle-middle grade, Its tribute was only five-colored earth, Floating qing stones from the banks of Si River, pearls and fish from Huaiyi, Their bamboo baskets carried black xian gao fabric. Yang Zhou, its tribute was lower upper grade mixed with higher grades, Its tribute included three types of metal, Yao kun, xiao deng, Teeth, hides, feathers, and furs were all from animals; Their bamboo baskets carried woven shells; Their tribute included citrus fruits, yu, and tin. Jing Zhou, its tribute grade is upper-lower, Its tribute included feathers, furs, teeth, hides, and three types of metal; as well as zhun, gan, gua, and bai. Li, di, nu, dan, Only the three states of ?, Jiu, and Hu offered tribute by name; Bao Jing, mao, Their bamboo baskets carried xuan xu, ji, and zu; The Nine Rivers submitted tin to the great zhù (a place or official post). Yu Zhou, its tribute is mixed upper-middle grade; Its tribute included lacquer, xi, chi, and zhu; their bamboo baskets carried xian ying. Tin was offered as tribute along with qing cuo (stone for polishing qing). Liang Zhou, its tribute was mixed lower-middle grade with three levels; Its tribute included qiu, iron, silver, lou, nu, and qing; Furs from xiong, pi, hu, and li were woven into garments. Yong Zhou, its tribute was middle-lower grade; Its tribute consisted solely of qiu, lin, and langgan. Yu the Great established the Nine Provinces, measured distances to set up the Five Ranks of Tribute, assigned tribute according to local resources, divided farmland and fixed taxes, levied a tenth as tribute, and thus all nations enjoyed peace. Thus, within the Son of Heaven's domain, five hundred li formed the Dian Fu: One hundred li contributed zong; Two hundred li contributed zhi; Three hundred li contributed jie fu; Four hundred li paid tribute in su, and five hundred li paid tribute in mi. Beyond that, five hundred li formed the Hou Fu: One hundred li provided cai; Two hundred li formed Nan Bang; Three hundred li were occupied by the feudal lords. Beyond that, five hundred li constituted the Sui Fu: Three hundred li measured the cultural education; Two hundred li were devoted to martial defense. Beyond that, five hundred li was called Yao Fu: Three hundred li were inhabited by the Yi; Two hundred li belonged to Cai. Beyond that, five hundred li were called Huang Fu: Three hundred li were inhabited by Man; Two hundred li belonged to Liu.
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殷以天子之地，百里之内以供官。千里之内曰甸，以为御。千里之外曰流，设方伯以为属。公田藉而不税，七十而助。是以其求也寡，其供也易。降及辛纣，暴虐，厚赋以实鹿台，大敛以积巨桥。 |
| | Yin used the Son of Heaven's territory, with within one hundred li to supply officials. Within a thousand li was called Dian, designated for imperial use. Beyond a thousand li was called Liu; Fang Bo officials were established to oversee the region. The public fields were cultivated but not taxed; Seventy percent was used for mutual assistance. Therefore, their demands were few and their contributions easy. Later, during the reign of Xin Zhou, tyranny prevailed; heavy taxes filled Lutai, and large levies accumulated at Juqiao.
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周武王既诛纣，发其财，散其粟，反其失而人安。于是分九畿，方千里曰王畿。其外曰侯畿，其贡祀物。又外曰甸畿，其贡嫔物。又外曰男畿，其贡器物。又外曰采畿，其贡服物。又外曰卫畿，其贡财物。又外曰蛮畿，又外曰夷畿，要服也，其贡货物。又外曰镇畿，又外曰藩畿，此荒服也，谓之蕃国，世一见，各以其所贵宝为贽。司徒职，以岁时登其夫家之众寡，辨其可任者。国中自七尺以及六十，野自六尺以及六十有五皆征之。其舍者：国中贵者、贤者、能者、服公事者、老者、疾者皆舍。以岁时入其书。凡任地，国宅无征，园廛二十而一，近郊十一，远郊二十而三，甸、稍、县、都皆无过十二。唯其漆林之征二十而五。凡宅不毛者有里布，凡田不耕者出屋粟，凡民无职事者出夫家之征。掌国中及四郊之人民六畜之数，以任其力，待其政令，以时徵其赋。凡任民，任农以耕事，贡九谷。任圃以树事，贡草木。任工以饬材事，贡器物。任商以市事，贡货贿。任牧以畜事，贡鸟兽。任嫔以女事，贡布帛。任衡以山事，贡其物。任虞以泽事，贡其物。凡庶民不畜者祭无牲，不耕者祭无盛，不树者无椁，不蚕者不帛，不绩者不縗。又因其比邻，以五人为伍，五伍为两，四两为卒，五卒为旅，五旅为师，五师为军，以起军旅，以作田役。夫役人岁不过三日。任其土，所以纪地宜也。分五服，设九畿，所以别远近也。五人为伍，所以知众寡也。因井庐以定赋税，税谓公田什一及工商衡虞之入也。赋谓供车马甲兵士徒之役，充实府库赐予之用。税给郊社宗庙百神之祀，天子奉养百官禄食庶事之费。皆因其所工，不求其所拙。农人纳其获，工女效其织，是以黔首安本而易赡，下足而上有馀也。 |
| | After King Wu of Zhou had killed Zhou, he distributed the wealth and scattered the grain, restored what was lost, and thus people found peace. At that time, they divided the territory into Nine Ji; a square area of one thousand li formed the Wang Ji (the Son of Heaven's direct domain). Beyond it was called Hou Ji, Its tribute included offerings for sacrifices. Beyond that was Dian Ji, whose tribute consisted of items for the concubines. Beyond that was Nan Ji, whose tribute included utensils and objects. Beyond that was Cai Ji, whose tribute included items for clothing and use. Beyond that was Wei Ji, whose tribute included wealth and goods. Beyond that was Man Ji, and beyond that again was Yi Ji; these were part of the Yao Fu (Outer Subjugated Region), whose tribute consisted of goods. Beyond that was Zhen Ji, and beyond again was Fan Ji; This is the Huang Fu (Remote Region), They were called Fan Guo (barbarian states), appearing once per generation, each presenting tribute in the form of their most valued treasures. It was the duty of the Siku to record annually and seasonally the number of households, distinguishing those fit for service. Within the capital city, all males from seven chi tall to sixty years old were conscripted; in the countryside, those from six chi tall to fifty-five years old were also conscripted. Those exempt included: within the capital, the noble, the virtuous, the capable, those serving official duties, the elderly, and the sick. Their records were submitted annually and seasonally. For land taxation, no taxes were levied on urban residences; one out of twenty was taken from orchards and marketplaces; in the near suburbs, one-tenth was collected; in the distant suburbs, three-twentieths were collected. In Dian, Shao, Xian, and Du regions, the tax rate did not exceed one-twelfth. Only for lacquer forests was a tax of five out of twenty levied. For any unoccupied land, a tax called Li Bu was levied; for uncultivated fields, the owner had to pay with grain stored in their house; and for commoners who did not hold official duties, they were required to pay taxes based on their household's labor capacity. They were in charge of recording the population and livestock numbers within the capital city and its four suburbs, assigning labor accordingly, preparing for government orders, and collecting taxes at appropriate times. For assigning duties to commoners, those assigned to farming were responsible for cultivation and contributed the Nine Grains as tribute. Those assigned to horticulture were responsible for planting and contributed grasses and trees as tribute. Those assigned to craftsmanship were responsible for preparing materials and contributed tools and objects as tribute. Those assigned to commerce were responsible for market activities and contributed goods and valuables as tribute. Those assigned to animal husbandry were responsible for raising livestock and contributed birds and beasts as tribute. Those assigned to women's work were responsible for domestic tasks and contributed cloth and silk as tribute. Those assigned to mountain affairs were responsible for managing the mountains and contributed their produce as tribute. Those assigned to marsh affairs were responsible for overseeing wetlands and contributed their resources as tribute. All common people who did not raise livestock had no sacrificial animals for their rituals; those who did not farm had no grain offerings; those who did not plant trees had no coffins; those who did not rear silkworms could not produce silk; and those who did not spin thread could not make mourning clothes. They also organized people according to their neighbors, grouping five individuals as a "wu," five wu as a "liang," four liang as a "zu," five zu as a "lv," five lü as a "shi," and five shi as an "jun." This system was used for mobilizing military forces and organizing labor for farming duties. The number of days each person had to serve in corvée labor per year did not exceed three. Assigning people according to the land they lived on was a way to record and manage the suitability of the land for different uses. Dividing into Five Zones of Mourning Attire and establishing the Nine Regions around the capital was a means to distinguish between near and distant areas. Grouping five people as a "wu" allowed for an understanding of population size. Taxes were determined based on the well-field system and dwellings; these taxes included one-tenth of the produce from public fields, as well as revenues from commerce, craftsmanship, and resource management. "Fu" refers to providing carriages, horses, armor, weapons, soldiers, and laborers for service, as well as supplying the treasury for use in grants and distributions. Taxes were used to support sacrifices at ancestral temples, altars of the gods of land and grain, and for all deities; they also provided for the emperor's maintenance, salaries for officials, food supplies, and expenses for various state affairs. All these arrangements were based on people's skills, without demanding what they were unskilled at. Farmers contributed their harvests, and artisans and women demonstrated their weaving skills; thus, the common people were content with their fundamental duties and easily sustained themselves. When the lower classes had enough, the upper levels naturally had surplus.
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鲁宣公十五年，初税亩。公羊传曰：“初者何？始也。税亩者何？履亩而税也。初税亩何以书？讥。何讥尔？讥始履亩而税也。何讥乎始履亩而税？古者什一而藉。古者曷为什一而藉？什一者，天下之中正也，什一行而颂声作矣。”谷梁传曰：“私田稼不善则非吏，公田稼不善则非民。初税亩者，非公之去公田而履亩十取一也，以公之与民为已悉矣。” |
| | In the fifteenth year of King Xuan of Lu (May 594 BC), the taxation system based on land area was first implemented. The Gongyang Zhuan says: "What does 'chu' mean? It means 'beginning.' "What is 'shui mu'? "It refers to taxing based on the measured land." Why was "chu shui mu" recorded? It is a censure. What exactly is being criticized? It criticizes the beginning of taxing based on measured land. Why criticize the start of taxation based on measured land? In ancient times, a tenth part was taken through the well-field system. Why did ancient times use a tenth tax through the well-field system? "A tenth tax is the just and moderate standard for all under heaven; when a tenth tax was implemented, songs of praise arose." The Guliang Zhuan says: "If crops on private fields are poor, it is the fault of officials," If crops on public land were poor, it was blamed on the commoners. "The initial taxation based on land was not about the ruler abandoning public fields and taking one-tenth from measured land; it meant that the ruler had already fully allocated land to the people."
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左传成公元年三月，作丘甲。 |
| | In the first year of King Cheng of Lu, March (May 590 BC), they implemented the "Qiu Jia" system.
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哀公十二年春，用田赋。公羊传曰：“何以书？讥。何讥尔？讥始用田赋也。”公问于有若：“年饥，用不足，如之何？”对曰：“盍彻乎。”公曰：“二，吾犹不足，如之何其彻也？”有若曰：“百姓足，君孰与不足；百姓不足，君孰与足。”又问孔子，孔子曰：“薄赋敛则人富。”公曰：“若是，寡人贫矣。”对曰：“恺悌君子，人之父母。未见子富而父贫也。” |
| | In the spring of the twelfth year of King Ai (May 483 BC), land taxes were levied. The Gongyang Zhuan asks: "Why was this recorded? It is a censure. What exactly is being criticized? It criticizes the first implementation of land taxes." The ruler asked You Ruo: "There is a famine and the treasury lacks funds; what should be done?" You Ruo replied, "Why not abolish the extra taxes?" The ruler said: "Even with a double tax rate, I still find it insufficient; how could abolishing it be possible?" You Ruo said: "If the people have enough, who would lack for the ruler? If the people are insufficient, how can the ruler be sufficient?" He also asked Confucius, who said: "Light taxation leads to the prosperity of the people." The ruler said: "If that is so, then I shall become poor." He replied: "A kind and benevolent gentleman is the people's father and mother. No one has ever seen a son rich while his father is poor."
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管子曰：“地之生财有时，人之用力有倦，而人君之欲无穷。以有时与有倦，养无穷之君，而度量不生于其闲，则下上相疾也。” |
| | Guan Zi said: "The land produces wealth at certain times, and people grow tired from their labor, yet the desires of a ruler are endless. To use what is limited in time and tiring to sustain a ruler with endless desires, yet without measures arising between them, then the people and their rulers will come to resent each other."
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孟献子曰：“畜马乘不察于鸡豚，伐冰之家不畜牛羊，百乘之家不畜聚敛之臣。与其有聚敛之臣，宁有盗臣。此谓国不以利为利，以义为利也。” |
| | Meng Xianzi said: "Those who keep a team of horses should not concern themselves with chickens and pigs; families that can afford to melt ice for cooling do not raise cattle or sheep; great families with a hundred chariots do not employ ministers who engage in oppressive taxation. Better to have thieves among one's ministers than those who oppress and collect taxes unjustly." This is what is meant by a state not taking profit as its benefit, but righteousness as its true advantage."
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孟子曰：“夏后氏五十而贡，殷人七十而助，周人百亩而彻。其实皆什一也。彻者，彻也。助者，藉也。诗曰：‘雨我公田，遂及我私。’唯助为有公田，由此观之，虽周亦助也。”又曰：“尊贤使能，则天下之士皆悦，而愿立于其朝矣。市廛而不征，法而不廛，则天下之商皆悦，而愿藏于其市矣。关讥而不征，则天下之行旅皆悦，而愿出于其路矣。耕者助而不税，则天下之农皆悦，而愿耕于其野矣。廛无夫里之布，则天下之人皆悦，而愿为之氓矣。” |
| | Mengzi said: "The Xia ruler collected a tribute from fifty mu, the Yin people implemented mutual aid on seventy mu, and the Zhou people levied taxes on one hundred mu. In reality, they were all taking one-tenth. "Chen" means levying taxes. "Zhu" means conscripting labor. The Odes say: "Rain on my lord's fields, and it reaches my private land as well." Only with 'Zhu' is there a lord's field; from this we can see that even the Zhou implemented conscripted labor." He also said: "Respecting the virtuous and employing capable people will make all scholars in the world happy to serve at one's court." If markets are allowed without levying taxes, and if laws are enforced but no storage fees imposed, then all merchants in the world will be pleased to store their goods in such a market. If customs checkpoints inspect but do not levy tolls, then all travelers in the world will be delighted to travel along such roads. If cultivators are conscripted for labor but not taxed, then all farmers in the world will be happy to till their fields there. If there are no household or neighborhood levies on dwellings, then all people in the world will be glad to become commoners of that state."
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白圭问孟子曰：“吾欲二十而税一，何如？”孟子曰：“子之道，貊道也。万室之国而一人陶，则可乎？”曰：“不可。器不足用也。”“夫貊，五谷不生，唯黍生之。无城郭宫室宗庙祭祀之礼，无诸侯币帛饔飧，无百官有司，故二十取一而足也。今居中国，去人伦，无君子，如之何其可也？” |
| | Bai Gui asked Mengzi: "I wish to tax one out of twenty, how does that sound?" Mengzi said: "Your way is the way of a beast. In a state with ten thousand households, if only one person makes pottery, would that be acceptable?" He said: "No. The vessels would not be sufficient for use." "A beast's land produces no five grains, only millet. It has no city walls, palaces, ancestral temples or rituals of sacrifice; no gifts of silk and cloth for envoys from feudal lords, nor morning and evening meals; it lacks a hundred officials and functionaries. Therefore, taxing one out of twenty is sufficient." "Now living in the Central Kingdoms, to abandon human relationships and lack gentlemen—how could that possibly be acceptable?"
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孙武曰：“夫帝王处四海之内，居五千里之中，焉能尽专其利，是以分建诸侯，以其利而利之，使食其土毛之实，役其民氓之故。赋税无转徙之劳，徭役无怨旷之叹。” |
| | Sun Wu said: "When emperors and kings rule within the four seas, occupying the central region of five thousand li, how could they possibly monopolize all benefits? Therefore, they establish feudal lords, using their own interests to benefit them, allowing them to live off the produce of their land and employ their common people. Taxes and levies cause no burden from relocation, and corvée labor brings no complaints or sighs of neglect."
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魏文侯时，租赋曾倍于常，或有贺者。文侯曰：“今户口不加，而租赋岁倍，此由课多也。譬如彼治冶，令大则薄，令小则厚，治人亦如之。夫贪其赋税不爱人，是虞人反裘而负薪也。徒惜其毛，而不知皮尽而毛无所附。” |
| | During the reign of Wei Wenhou, land taxes were once double the usual amount, and some people came to congratulate him. Wenhou said: "Now that the number of households has not increased but land taxes double every year, this is due to excessive levies. It's like refining metal: if the ingot is large, it becomes thin; if small, thick. Governing people is just the same. To be greedy for taxes and not care for the people is like a forester wearing a fur coat inside out while carrying firewood. He only cares about preserving the fur, yet does not realize that when the hide is gone, there will be nothing for the fur to attach to."
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秦孝公十二年，初为赋。始皇建守，罢侯，贵以自奉。提封之内，撮粟尺布，一夫之役，尽专于己。徂春历秋，往还万里，是所得者至寡，所苦者至大。人用无聊，海内咸怨。夫夏之贡，殷之助，周之藉，皆十而取一，盖因地而税。秦则不然，舍地而税人，故地数未盈，其税必备。是以贫者避赋役而逃逸，富者务兼并而自若。加之以内兴工作，外攘夷狄，收泰半之赋，发闾左之戍，竭天下之资财以奉其政，犹未足以赡其欲也。二世承之，不变其失，反更益之。海内愁怨，遂用溃畔。 |
| | In the twelfth year of King Xiaogong of Qin (June 12, 350 BC), land taxes were first established. The First Emperor established commanderies and prefectures, abolished feudal lords, and valued the means to support himself. Within his domain, even a handful of grain or a foot of cloth, and the labor of one man, were entirely monopolized by himself. From spring to autumn, traveling ten thousand li back and forth, the gains are minimal while the hardships are immense. The people had no means of support; resentment spread throughout the empire. The Xia's tribute, the Yin's mutual aid system, and the Zhou's conscription of labor were all taking one out of ten; they were essentially land taxes based on the area. Qin was different, taxing people instead of land, so even if the amount of land had not increased, taxes were still fully collected. Therefore, the poor avoided taxes and corvée labor by fleeing, while the rich pursued land consolidation without concern. Adding to this, internally they launched grand construction projects and externally repelled the Yi and Di tribes; collecting more than half of the taxes, conscripting commoners for military service, exhausting the wealth of the entire realm to support their governance, yet it was still insufficient to satisfy their desires. The Second Emperor inherited this situation and did not correct its mistakes; instead, he made them worse. Resentment spread throughout the empire, leading to eventual collapse and rebellion.
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汉高帝接秦之敝，诸侯并起，民失作业而大饥馑，凡米石五千。上于是约法省禁，轻田租，什五而税一，量吏禄，度官用，以赋于民。而山川园池市肆租税之入，自天子以至封君汤沐邑，皆各为私奉养，不领于天下之经费。又令贾人不得衣丝乘车，重租税以困辱之。四年八月，初为算赋。 |
| | Emperor Gaozu of Han inherited the exhaustion left by Qin, when feudal lords rose up together and people lost their livelihoods, suffering a great famine; rice prices reached five thousand coins per dan. The emperor then simplified laws and reduced restrictions, lightened land taxes to one out of fifteen, measured officials' salaries and estimated government expenses, assigning these costs to the people. However, revenues from mountain and river resources, gardens, pools, marketplaces, and shops were used for private support by the emperor down to feudal lords' fiefdoms for their personal expenses, not included in the state's regular expenditures. He also decreed that merchants could not wear silk or ride in carriages, imposing heavy taxes to oppress and humiliate them. In the eighth month of the fourth year (August 23, 195 BC), head taxes were first levied.
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孝惠元年，减田租，复十五税一。六年，令女子年十五以上至三十不嫁，五算。 |
| | In the first year of Emperor Xiaohui's reign (June 29, 194 BC), land taxes were reduced again to one out of fifteen. In the sixth year (June 25, 190 BC), an edict was issued that women aged fifteen to thirty who did not marry would be taxed at five times the standard rate.
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孝文人赋四十，丁男三年而一事。晁错说上，令人入粟得以拜爵，边食足支五岁，可令入粟郡县，足支一岁以上，可时赦，勿收农人租。如此德泽加于万人。帝从其言。后天下充实，乃下诏赐人十二年租税之半。十三年，诏曰：“农，天下之本，务莫大焉。今勤身从事，而有租税之赋，是谓本末者无以异也。其于劝农之道未备。其除田之租税。” |
| | During Emperor Xiaowen's reign, the head tax was forty coins; able-bodied men were conscripted for one year of labor every three years. Chao Cuo advised the emperor that people could be granted ranks by contributing grain. If a border region had enough stored grain to last five years, it was possible for counties and prefectures to collect grain contributions sufficient to last one year or more; then at appropriate times, the emperor might issue pardons and exempt farmers from paying taxes. In this way, virtue and grace would be extended to ten thousand people. The emperor followed his advice. Later, when the empire was prosperous and well-supplied, an edict was issued granting a reduction of half the land taxes for twelve years. In the thirteenth year (May 21, 168 BC), an edict stated: "Agriculture is the foundation of the empire; no duty is greater than this. Now, if those who toil in farming still have to pay taxes, it means there is no distinction between the root and the branch. However, this measure was still insufficient in encouraging agriculture. Therefore, land taxes were abolished."
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孝景帝二年，令人半出田租，三十而税一。时上溢而下有馀。又礼高年，九十者一子不事，八十者二算不事。令天下男子年二十始傅。 |
| | In the second year of Emperor Xiaojing's reign (May 15, 155 BC), an order was issued to reduce land taxes by half, taxing one out of every thirty units. At that time, the upper ranks were overflowing and the lower levels had more than enough. Additionally, as a gesture of respect for the elderly, one son of those aged ninety was exempt from service, and two sons of those aged eighty were exempt. An edict was issued that all men in the empire would begin to be registered for service at the age of twenty.
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孝武即位，董仲舒说上曰：“古者税民不过什一，其求易供；使民不过三日，其力易足。至秦则不然，用商鞅之法，又加月为更卒，已复为正。一岁屯戍，一岁力役，三十倍于古。田租、口赋、盐铁之利，二十倍于古。或耕豪民之田，见税什五。故贫民常衣牛马之衣，而食犬彘之食矣。”建元元年，制：八十复二算，九十复甲卒。 |
| | When Emperor Xiaowu ascended the throne, Dong Zhongshu advised the emperor: "In ancient times, taxes on the people did not exceed one-tenth; their demands were easy to meet; and labor service was limited to no more than three days per year, which made it easy for the people's strength to suffice. But in the Qin dynasty this was not the case; they adopted Shang Yang's laws, adding monthly service as a replacement conscript, and after that, regular military service. One year of garrison duty, one year of labor service—this was thirty times heavier than in ancient times. Land taxes, poll taxes, and profits from salt and iron monopolies were twenty times higher than in ancient times. Some tilled the land of powerful landlords and paid as much as half of their harvest in rent. Therefore, poor people often wore clothes fit for oxen and horses, and ate food suitable only for dogs and pigs." In the first year of Jianyuan (August 12, 140 BC), an imperial decree was issued: those aged eighty would be exempt from two poll taxes, and those aged ninety would be exempt from military service.
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孝昭始元六年秋七月，罢榷酤官，令民得以律占租。元凤二年，三辅、太常郡得以菽粟当赋。四年，三年以前逋更赋未入者，皆勿收；毋收四年、五年口赋。六年，诏曰：“夫谷贱伤农，今三辅减贱，其令以菽粟当今年赋。”元平元年，诏曰：“天下以农桑为本。日者省用，罢不急官，减外徭，耕桑者益众，而百姓未能家给，朕甚愍焉。其减口赋钱。”有司奏请减什三，上许之。 |
| | In the sixth year of Shiyuan during Emperor Xiaozhuang's reign, on the seventh month autumn (August 28, 75 BC), the monopoly on wine was abolished, and people were allowed to brew according to legal regulations. In the second year of Yuanfeng (August 20, 76 BC), the Sanfu and Taichang commanderies were allowed to pay their taxes in beans and grains instead. In the fourth year (August 17, 38 BC), for overdue unpaid taxes and levies from three years prior that had not yet been collected, they were all to be forgiven; Do not collect the poll taxes for the fourth and fifth years. In the sixth year (August 16, 37 BC), an edict was issued: "Low grain prices harm farmers. Now in Sanfu, grain prices have dropped significantly. Therefore, let them pay this year's taxes with beans and grains." In the first year of Yuanping (August 15, 36 BC), an edict said: "Agriculture and sericulture are the foundation of the empire. Recently, we have reduced expenditures, abolished unnecessary offices, and decreased external labor levies. More people are now engaged in farming and sericulture, yet the common people still cannot achieve household sufficiency; I am deeply concerned about this." Therefore, reduce the poll tax money." The officials submitted a proposal to reduce it by one-third, and the emperor approved.
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孝宣帝甘露二年，减民算三十。 |
| | In the second year of Ganlu during Emperor Xiaoxuan's reign (August 9, 51 AD), a reduction of thirty coins was made to the poll tax for the people.
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孝成建始二年，减天下赋钱算四十。 |
| | In the second year of Jiashi during Emperor Xiaocheng's reign (August 8, 31 BC), a reduction of forty coins was made to poll taxes nationwide.
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孝平元始元年，诏天下女徒已论归家，顾出钱月三百。 |
| | In the first year of Yuanshi during Emperor Xiaoping's reign (August 7, 1 AD), an edict was issued: female convicts who had been sentenced and returned home would be allowed to serve their sentences by paying three hundred coins per month.
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王莽篡位，下令曰：“汉氏减轻田租，三十而税一，常有更赋，罢癃咸出，而豪民侵陵，分田劫假。厥名三十，实什税五也。富者骄而为邪，贫者穷而为奸，俱陷于辜，刑用不措。今更名天下之田曰王田。”又以周官税人，凡田不耕为不殖，出三夫之税。城郭中宅不树艺者为不毛，出三夫之布。人浮游无事，出夫布一匹，其不能出者，缈作县官，衣食之。又分裂州郡，改职作官。边兵二十馀万，仰县官衣食，用度不足，数横敛赋。又一切调上公以下诸有奴婢者，率一口出钱三千六百，天下愈愁。 |
| | Wang Mang usurped the throne and issued an order: "The Han dynasty reduced land taxes to one out of thirty, yet there were still regular levies; even those who were weak or disabled had to pay. Yet powerful landlords encroached upon others' land, seizing it by force. In name it was one-tenth tax, but in reality it amounted to half. The rich became arrogant and engaged in wrongdoing, while the poor, destitute, resorted to deceit; both fell into guilt, and punishments were constantly imposed. Now I shall rename all land in the empire as "Wang Tian" (royal fields)." He also followed the Zhou dynasty system, taxing people according to their land; any uncultivated field was considered unproductive, and its owner would be taxed as if it were tilled by three men. In city walls, any house that did not plant crops was considered uncultivated land; its owner would have to pay the cloth tax of three men. Those who wandered idly without work would have to pay one bolt of cloth per man; those unable to pay would be conscripted for labor service in the county government, where they were provided with food and clothing. He also divided the commanderies and states, changing official positions to new titles. With more than 200,000 border troops relying on the county government for food and clothing, their expenses were insufficient, so they frequently imposed heavy levies. He also ordered that all officials from the highest ranks down to those who owned slaves and servants pay 3,600 coins per person; this caused even greater distress among the people.
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后汉光武建武中，田租三十税一。有产子者复以三年之算也。明帝即位，人无横徭，天下安宁。时谷贵，尚书张林上言：“谷所以贵，由钱贱故也。可尽封钱，一取布帛为租，以通天下之用。”从之。 |
| | During Emperor Guangwu's reign in the middle of Jianwu period of the Later Han dynasty, land taxes were levied at one out of thirty. Those who had a child would be exempt from poll tax for three years. When Emperor Ming ascended the throne, there were no arbitrary levies on the people, and peace prevailed throughout the empire. At that time grain prices were high; Zhang Lin, a minister of the Shangshu, stated: "The reason grain is expensive is because money has depreciated. We should seal all coins and instead collect silk and cloth as taxes to facilitate circulation throughout the empire." The emperor accepted his suggestion.
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魏武初平袁绍邺都，令收田租亩粟四升，户绢二匹，绵二斤，馀不得擅兴。 |
| | At the beginning of Cao Cao's pacification of Yuan Shao's capital Ye, he ordered that land taxes be collected at four sheng per mu in grain, two bolts of silk and two catties of cotton per household; no other levies were to be arbitrarily imposed.
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晋武帝平吴之后，制户调之式：丁男之户，岁输绢三匹，绵三斤，女及次丁男为户者半输。其诸边郡或三分之二，远者三分之一。夷人输賨布，户一匹，远者或一丈；不课田者输义米，户三斛，远者五斗，极远者输算钱，人二十八文。 |
| | After Emperor Wu of Jin pacified the state of Wu, he established a household tax system: for households with adult males, three bolts of silk and three catties of cotton were to be paid annually; if the head was a woman or a secondary male, half that amount would be paid. For border commanderies, it might be two-thirds of this rate for nearby areas and one-third for distant ones. Barbarian tribes paid Congbu (a type of cloth), with each household paying one bolt, and for distant areas it might be reduced to just one zhang; Those not assessed on land paid "Yimi" (a type of grain tax), three hu per household, five dou for distant areas, and in the most remote regions they paid poll money at 28 coins per person.
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成帝咸和五年，始度百姓田，取十分之一，率亩税米三升。是后频年水旱，田税不至。咸康初，算田税米，空悬五十馀万斛，尚书诸曹以下免官。 |
| | In the fifth year of Xianhe during Emperor Cheng's reign (March 19, 350 AD), for the first time, land was measured among the common people, with a tax collected at one-tenth of the harvest, or three sheng of rice per mu. After this, frequent years of floods and droughts led to failure in collecting land taxes. At the beginning of Xiankang, the tax rice from measured lands remained unpaid for over 500,000 hu; officials at and below the level of Shangshu Zhucao were dismissed.
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哀帝即位，乃减田租，亩收二升。 |
| | When Emperor Ai ascended the throne, he reduced land taxes to two sheng per mu.
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孝武帝太元二年，除度定田收租之制。王公以下口税三斛，唯蠲在役之身。八年，又增税米口五石。 |
| | In the second year of Taiyuan during Emperor Xiaowu's reign (April 21, 377 AD), the system of measuring land and collecting rent was abolished. Dukes and officials below them paid a poll tax of three hu per person, but those currently serving in official duties were exempted. In the eighth year (August 23, 383 AD), an additional rice tax of five dan per person was imposed.
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宋文帝元嘉中，始兴太守徐豁上表曰：“武吏年满十六，便课米六十斛，十五以下至十三，皆课三十斛，一户内随丁多少，悉皆输米。且十三岁儿，未堪田作，或是单迥，便自逃匿，户口岁减，实此之由。宜更量课限，使得存立。今若减其米课，虽有交损，考之将来，理有深益。”诏善之也。 |
| | During the Yuanjia period of Emperor Wen of Song, Taihou Xu Hua of Shixing submitted a memorial stating: "Military officers who reach sixteen years old are taxed 60 hu of rice; those between fifteen and thirteen years old pay 30 hu. Within one household, regardless of how many laborers there are, all must pay in rice. Moreover, a thirteen-year-old child is not capable of field labor; some may be orphans or only children and thus flee to hide. The annual decline in household registration actually stems from this cause. It would be advisable to reassess the tax limits so that households may survive. If we now reduce their rice taxes, there might be some immediate loss; but considering the future, it will bring great long-term benefits." The emperor issued an edict commending this suggestion.
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孝武帝大明五年，制天下人户岁输布四匹。 |
| | In the fifth year of Daming during Emperor Xiaowu's reign, a decree was issued that all households across the empire were to pay four bolts of cloth annually.
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