Liu Bang, Emperor Gaozu of Han Dynasty, learned the lesson of Qiang Qin's death and adopted the policy of "light tax" in the early Han Dynasty. "History of Eating Goods in Hanshu" said: "Han Xing, according to the embarrassment of Qin Dynasty, the governors remembered that the people lost their homework and there was a great famine. Five thousand stones per meter, people eat each other, and more than half of them die. Gaozu is a province that prohibits light land rent, with fifteen taxes and one. "
That is to say, the policy of "fifteen taxes and one tax" began in the period of Emperor Gaozu, and in the period of Emperor Wendi, there was another imperial edict of "halving the land rent", that is, the policy of "thirty taxes and one tax" was adopted. And there is 13 years of "land rent tax except land". During the reign of Emperor Jing of Han Dynasty (155), the system of "thirty taxes and one tax" was restored. During the Eastern Han Dynasty, Liu Xiu once implemented the "tithing tax", but soon resumed the old system of "thirty taxes and one tax".
Throughout the tax system of the Han Dynasty, except that Emperor Huan and Emperor Ling increased taxes per mu 10 yuan, the land rent in kind of "fifteen taxes and one tax" or "thirty taxes and one tax" was generally adopted.
There is also the so-called "mouth tax" in the early Han Dynasty, which is also the "poll tax". This refers to the tax levied on minors between the ages of 7 and 14. Original regulations: regardless of gender, everyone pays "oral tax" 20 yuan every year. During the period of Emperor Wu of the Han Dynasty, the time limit for starting conscription was changed to 3 years old, and 20 yuan was changed to 23 yuan. During the Han and Yuan Dynasties, the conscription period was changed to seven years.