我国西汉初年规定，凡是六岁到十四岁的儿童，不论男女，每人每年交纳二十钱，“以食天字”，属于皇室收入。这是专对儿童征收的人头税，称口赋，也叫口钱。征收儿童税是供皇室之需，而皇室生活奢侈糜费，挥霍无度，支用港繁，百姓重负不堪．据史载：直接为皇室生活服务的太官 In the early years of the Western Han Dynasty in our country, all children aged six to fourteen, both men and women, paid 20 yuan per person per year. This is a special head tax levied on children, said the mouth fu, also known as money. The collection of child tax is for the needs of the royal family, and the extravagance and luxury of royal life are exorbitant. According to the history: too direct service for the royal life