一般认为,自秦简公七年(公元前408年)推行“初租禾”即按亩征税的改革后,秦国便开始征收田租了。然而在某些具体问题上,特别是商鞅变法后秦国田租究竟如何征课,目前仍存在颇多争议。本文拟就这一问题作些初步探讨。 It is generally believed that since the reform of “levying rent”, that is, levying tax on requisitioned land per unit of taxation, the state of Qin began collecting land rent for seven years (in 408 BC). However, on some specific issues, there are still quite a lot of controversies at present, especially after the reform of Shang Yang and how to levy leases in Qin State. This article intends to make some preliminary discussions on this issue.