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(身(shēn )税(shuì )，身(shēn )税(shuì ))

人(rén )头(tóu )税(shuì )。

郑(zhèng )观(guān )应(yīng )《盛(shèng )世(shì )危(wēi )言(yán )·公(gōng )法(fǎ )》：“外(wài )国(guó )人(rén )至(zhì )中(zhōng )国(guó )不(bú )收(shōu )身(shēn )税(shuì )，中(zhōng )国(guó )人(rén )至(zhì )外(wài )国(guó )则(zé )身(shēn )税(shuì )重(zhòng )徵(zhēng )。”

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●身税（简体版）