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(身(shēn )丁(dīng )税(shuì )，身(shēn )丁(dīng )税(shuì ))

人(rén )口(kǒu )税(shuì )。封(fēng )建(jiàn )时(shí )代(dài )政(zhèng )府(fǔ )向(xiàng )成(chéng )年(nián )男(nán )子(zǐ )徵(zhēng )收(shōu )的(de )一(yī )种(zhǒng )赋(fù )税(shuì )。因(yīn )所(suǒ )交(jiāo )纳(nà )有(yǒu )钱(qián )或(huò )实(shí )物(wù )之(zhī )不(bú )同(tóng )，亦(yì )称(chēng )身(shēn )丁(dīng )钱(qián )、身(shēn )丁(dīng )米(mǐ )等(děng )。

范(fàn )文(wén )澜(lán )蔡(cài )美(měi )彪(biāo )等(děng )《中(zhōng )国(guó )通(tōng )史(shǐ )》第(dì )四(sì )编(biān )第(dì )一(yī )章(zhāng )第(dì )一(yī )节(jiē )：“宋(sòng )朝(cháo )的(de )赋(fù )税(shuì )……二(èr )税(shuì )（指(zhǐ )田(tián )税(shuì )）以(yǐ )外(wài )，另(lìng )有(yǒu )身(shēn )丁(dīng )税(shuì )、各(gè )种(zhǒng )杂(zá )税(shuì )和(hé )徭(yáo )役(yì )。”

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●身丁税（简体版）