先秦到秦汉时期我国土地赋税制度的变化怎样?

2025-04-02 02:54:06
推荐回答(1个)
回答1:

西周土地制度:井田制
春秋战国以后:封建土地私有制度
一、先秦时期的赋税制度 先秦赋税多以“贡赋”的形式存在。商代臣民向国君进献的财物称为“土贡”。西周土贡有皮帛、宗庙之器、绣帛、木材、珍宝、祭服、羽毛等九类,称作“九贡”。此外,还有军赋。春秋战国时期出现了新的赋税制度。公元前594年,鲁国实行初税亩,开始按土地面积征收实物。前590年作丘甲,按土地征收军赋。战国时,各国赋税制度不一,不能一概而论。
二、秦汉时期的赋税制度 秦代赋税分为田租、口赋和杂赋三种。田租是按土地征粮,租率约为十分之一。口赋是按人头征钱,每人约缴120钱。杂赋一般是临时性的征调。这种土地制度和赋税制度对封建地主有利,但也有利用社会经济的恢复和发展。 汉代的赋税主要是人头税和田租,此外还有一定的徭役。人头税分算赋和口赋两种。汉初规定,15至56岁的人,不管是男是女,每人纳赋120钱,叫算赋。7至14岁的小孩,每人每年纳赋20钱,叫口赋。田租按产量征收,一般三十税一。徭役分为劳役和兵役。成年男子一生要服两年兵役,每年服一个月劳役。

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