本文从《张家山汉简》所出汉初法律条文着手,对汉初户赋和户刍的性质进行了细致分析,指出二者是一种特殊性质的户税,具有税率很轻的特点。由此,进一步探讨了汉代户税的演变过程,认为文景与武帝时期社会状况的变化是导致汉代户税不断加重又突然消失的重要原因。 This article starts from the Han Dynasty “Han Dynasty” Han Dynasty beginning of the Han Dynasty law provisions, the beginning of the Han Dynasty households and households in the nature of a detailed analysis, pointing out that the two are a special nature of the household tax, with a very low tax rate. Therefore, the evolution of the household tax in the Han Dynasty was further explored. It is believed that the changes of the social conditions in the period of Wenjing and Emperor Wu were the important reasons that led to the increase and disappearance of household taxes in the Han Dynasty.