新近刊布的长沙走马楼西汉简牍第一次披露了有关西汉中期乡级“垦田租簿”的新史料。这份垦田租簿不仅记录了一乡“提封”、“可垦不垦”、“群不可垦”和“垦田”的具体数字,而且还首次记载了西汉中期“都乡七年”应征田亩面积、总田租额和亩收田租之数据,其中对“出田”和“定入田”等也有具体的规定。这为我们深入探讨西汉“垦田租簿”的文书格式和内容提供了第一手材料。尤其值得一提的是,该份“垦田租簿”出现了传世文献和以往出土简牍未见记载的亩收田租额等方面的具体数字,这些新材料为我们解决汉代田租征收方式问题带来了新的契机。“都乡七年垦田租簿”显示,西汉中期田租征收的具体办法是依据平均粮食产量和一定的税率按亩计征。 The recently published Changsha Zhaoma Lou Xinyan Xianyan for the first time disclosed the Western Han Dynasty Township “Reclamation land lease book ” new historical materials. The reclaimed land reclamation book not only records the specific figures of a township, “提封”, “可可 不 垦 ”, “不可 垦 ” and “田 田”, but also records for the first time The mid-Western Han Dynasty “township seven years ” should apply for the plot of acreage, total land rent and acres of land received rent data, of which “out of land ” and “set into the field ” and other specific provisions. This provided the first-hand materials for us to thoroughly discuss the format and content of the documents and documents of the Western Han Dynasty. Particularly worth mentioning is that the “Reclamation land lease book ” appeared in the literature and the history of the unearthed unearthed Jane no record of acres of land revenue and other specific figures, these new materials for our solution to the Han Dynasty rent The issue of collection has brought new opportunities. “Township seven years Reclamation land lease book ” shows that the mid-Western Han Dynasty levied levied on the specific measures are based on the average grain yield and a certain tax rate according to mu.