赋役,作为历代政权统治维系的重要经济基础,向来为研究者所关注。秦汉乃是中国古代专制帝国统治时期的肇基,其制度多有启下之功,是故有“百代皆行秦政”之说。秦汉赋役制度上承三代,下启后世,对其进行研究无疑具有重要作用。考之今人著作,对秦汉赋役进行研究除去财政、赋税等通史性著作中相关叙述部分以及研究论文外,专著仅有钱剑夫先生《秦汉赋役制度考略》及黄今言先生《秦汉赋役制度研究》两部著作。这两部著作对秦汉赋役问题进行集中论述,多所建树,开创之功不可 Taxes and corvee, as an important economic basis for the rule of the successive regimes, have always been of concern to researchers. The Qin and Han Dynasties were the foundations for the rule of the autocratic imperial China in ancient China. The system of the Qin and Han dynasties was more than that of the Kai empire. Qin and Han Dynasties tax system on behalf of three generations, underworld, its research undoubtedly has an important role. The text books of the Qin and Han Dynasties, the study of the Qin and Han Dynasties to remove taxes, taxes and other general works related narratives and research papers, monographs only Mr. Qian Fenfu Qin and Han Dynasties tax system and Mr. Huang Jinyan Two books. These two books focus on the problems of the Qin and Han Dynasties, many achievements, and founding achievements can not