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(税(shuì )亩(mǔ )，税(shuì )亩(mǔ ))

我(wǒ )国(guó )古(gǔ )代(dài )按(àn )土(tǔ )地(dì )面(miàn )积(jī )向(xiàng )田(tián )主(zhǔ )徵(zhēng )税(shuì )的(de )赋(fù )税(shuì )制(zhì )度(dù )。

《公(gōng )羊(yáng )传(chuán )·宣(xuān )公(gōng )十(shí )五(wǔ )年(nián )》：“税(shuì )亩(mǔ )者(zhě )何(hé )？履(lǚ )亩(mǔ )而(ér )税(shuì )也(yě )。”

宋(sòng )孙(sūn )奕(yì )《履(lǚ )斋(zhāi )示(shì )儿(ér )编(biān )·税(shuì )亩(mǔ )丘(qiū )甲(jiǎ )田(tián )赋(fù )》：“宣(xuān )公(gōng )之(zhī )初(chū )税(shuì )亩(mǔ )，讥(jī )其(qí )始(shǐ )什(shí )二(èr )而(ér )税(shuì )也(yě )。”

明(míng )刘(liú )基(jī )《初(chū )税(shuì )亩(mǔ )蝝(yuān )生(shēng )饥(jī )大(dà )有(yǒu )年(nián )》：“税(shuì )亩(mǔ )者(zhě )公(gōng )田(tián )之(zhī )外(wài )，又(yòu )履(lǚ )其(qí )馀(yú )亩(mǔ )而(ér )取(qǔ )之(zhī )，是(shì )为(wéi )什(shí )而(ér )取(qǔ )二(èr )矣(yǐ )。”

范(fàn )文(wén )澜(lán )蔡(cài )美(měi )彪(biāo )等(děng )《中(zhōng )国(guó )通(tōng )史(shǐ )》第(dì )一(yī )编(biān )第(dì )四(sì )章(zhāng )第(dì )六(liù )节(jiē )：“农(nóng )夫(fū )耕(gēng )种(zhǒng )公(gōng )田(tián )，不(bú )能(néng )同(tóng )时(shí )供(gòng )应(yīng )军(jūn )役(yì )，战(zhàn )争(zhēng )随(suí )时(shí )可(kě )以(yǐ )发(fā )生(shēng )，公(gōng )田(tián )也(yě )就(jiù )随(suí )时(shí )有(yǒu )荒(huāng )芜(wú )的(de )危(wēi )险(xiǎn )，废(fèi )除(chú )公(gōng )田(tián )制(zhì )改(gǎi )为(wéi )按(àn )亩(mǔ )收(shōu )税(shuì )的(de )税(shuì )亩(mǔ )制(zhì )，显(xiǎn )然(rán )对(duì )领(lǐng )主(zhǔ )有(yǒu )利(lì )。”

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●税亩（简体版）