CAJ | 학술논문

通过出土简牍和历史资料对汉朝的土地税、人头税和徭役进行探索，指出汉朝土地税采用实物地租形式，按照土地数量、产量来征收；人头税以人和户为单位征税；徭役实质上是一种赋税，汉律规定了徭役的始役年龄及豁免条件。
통과출토간독화역사자료대한조적토지세、인두세화요역진행탐색，지출한조토지세채용실물지조형식，안조토지수량、산량래정수；인두세이인화호위단위정세；요역실질상시일충부세，한률규정료요역적시역년령급활면조건。
Based on excavated bamboo and wooden slips and historical materials, this paper explores the land tax, capitation and corvee tax. Land tax was levied based on land quantity and production in the form of kain, capitation was levied with per capita and household, while corvee, in fact, was a tax, whose starting age and exemption conditions were prescribed by laws of Han Dynasty.