"History of Food in Hanshu" records: "Accept the gift of half Thai." Yan Shigu's note: "Thai half, two out of three." That's two thirds.

Second, the taxes in the Qin Dynasty mainly included land rent, customs tax and miscellaneous tax.

1. Land rent: "tithe tax", which is divided into millet and grass (hay for raising livestock), and generally pays 10 stone.

2. Oral payment: How much is it? The oral fu in Han Dynasty was 1.20 yuan, and it was no less than this in Qin Dynasty.

3. Miscellaneous taxes: temporary collection in various names, not necessarily what to pay.

The tyranny of the Qin Dynasty is famous in the history of China, and the tax amount is as high as two thirds! It was precisely because of exorbitant taxes and levies that the whole people rebelled, and the Qin Dynasty perished in just two years.

Extended data:

Taxes of past dynasties:

1, Han dynasty (not more than 8%)

At the beginning of the Han Dynasty, the rulers learned the lesson of Qin's death and ignored the thin tax, but in the Han Dynasty, the land rent was light and the poll tax was heavy. Emperor gaozu implemented fifteen taxes and one tax, and thirty taxes and one tax during Wenjing period. Emperor Guangwu of the Eastern Han Dynasty restored the land rent to thirty taxes and one tax.

2. Tang and Song Dynasties (less than 7%)

In the Tang Dynasty, the tax system developed greatly, and the rent-agent system was implemented. The basis of the rent-and-pay system is the implementation of the land equalization system, which stipulates that every farmer who grows up should get 100 mu of land. Therefore, the state imposes a rent-and-pay system, asking only about his health, not about his property. The Song Dynasty still followed the two tax laws of the Tang Dynasty, and Wang Anshi implemented the system of land equalization and land clearing, which was in line with the principle of fair tax burden. The two tax rates are based on per mu 1 bucket, which is about 15 tax.

3, yuan (less than 7%)

During the reign of the Yuan Dynasty, the northern and southern parts of China implemented different tax systems, with the northern part imitating the rent-sharing law of the Tang Dynasty and the southern part imitating the two tax laws of the Tang Dynasty.

4, Ming (less than 4%)

The tax revenue of Ming Dynasty is the lowest in history, about 40 tax and 30 tax. In the middle of Ming Dynasty, Zhang advocated the reform of "one whip method", which was a major reform of China's ancient tax system. But it has not been fully implemented. (Land rent in kind gradually tends to be dominated by monetary land rent)

5. Transparency (less than 7%)

In the early Qing dynasty, the Ming system was inherited and the whip method was continued. Dante silver and Tianfu are still two tax items. Yongzheng years, the implementation of "Tanding into mu". Take the number of people in Kangxi fifty years as the fixed total amount of tax, and then "raise people without increasing taxes". The second step is to combine Ding and Ding, introduce Ding Yin into the field and collect Ding Yin. The implementation of "spreading land into mu" has completed the merger of tax service and cancelled the double standard of tax. The poll tax was basically abolished.

References:

Baidu Encyclopedia-China Ancient Tax System