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问题起因:新编高中《中国古代史》教材第36页中有一句话:“编户齐民具有独立的身份,依据资产多少承担国家的赋税和徭役、兵役”。一次听高三复习课中发现,教师在讲中国古代赋税制度时特别强调汉代的征税依据是资产,当学生提出如何解释新编高中《中国古代史》教材第78页两税法“
The cause of the problem: There is a sentence on the 36th page of the New Senior High School “Chinese History of Ancient History” textbook: “Huimin has an independent identity and assumes the state’s taxation, service, and military service depending on the number of assets”. When I was listening to the third year review class, I noticed that when teachers talked about the ancient Chinese taxation system, they emphasized that the basis of taxation in the Han Dynasty was assets. When the students proposed how to interpret the two tax laws on the 78th page of the “Chinese Ancient History” textbook of the New Senior High School “