任何赋税制度都是分配方式的重要组成部分,它总是由一定的生产资料所有制决定的。汉代的主要所有制是封建土地所有制,既有自耕农民的小土地所有制,又有包括皇室、豪强地主和一般地主的大土地所有制,还有封建的国家土地所有制。在这 Any system of taxation is an important part of the distribution method and is always governed by a certain ownership of the means of production. The main ownership of the Han Dynasty was feudal ownership of land, which included both the small land ownership of self-employed peasants and large-scale land ownership including royalty, tyrannical landlords and land-owners in general and feudal state land ownership. At this