西汉是中国历史上封建社会政治与经典初步发展的时期。汉初高祖刘邦采取了解放奴婢幕民迁边、兵屯民屯开垦荒地、重农抑商等一系列调整社会生产关系的政策，致大量自耕农成为初会生产力的主要组成部分。鉴于自耕农的大量增长，汉代规定：把对土地的征课作为正税与主税。无论汉 Western Han Dynasty is a period of initial development of politics and classics in feudal society in Chinese history. In the early Han Dynasty, emperor Liu Bang took a series of policies to adjust social production relations, such as liberation of slaves, resettlement of wasteland, reclamation of waste land by soldiers in Tuntunmin Village and a series of adjustments to agriculture, which caused a large number of farmers to become the main components of the initial productive forces. In view of the large growth of self-employed farmers, the Han Dynasty stipulated that tax levying on land should be regarded as the positive tax and the main tax. No matter Han