我国历史上的土地制度和賦稅制度,到了魏末晉初时期又有了巨大的变革。这种变革,清楚地反映在唐人徐坚編撰的《初学記·宝器部·絹类》所引《晉故事》一文中: “凡民丁課田,夫五十亩,收租四斛,絹三匹、綿三斤。凡属諸侯,皆減租谷亩一斗(按:据唐长孺先生說,斗字乃升字之訛,是),計所減以增諸侯。絹戶一匹,以其絹为諸侯秩。又分民租戶二斛,以为侯奉。其余租及旧調絹二戶三匹綿三斤,书为公赋,九品相通,皆輸入于官,自如旧制。” In the history of our country, the land system and taxation system have undergone tremendous changes during the Wei and Jin dynasties. This change is clearly reflected in the article “Jin Story” by Xu Jian, a compilation of “Beginners’ Book of Songs and Treasures of the Silk Road,” written by Xu Jian, a Chinese who " Silk three horses, cotton three pounds.Any princes, all by rent rent mu a bucket (according to: According to Mr. Tang Chang-juan said the fighting word is the rise of the word is correct) With its silk as a prince rank.And the sub-tenants of two-hung, that Hou Feng. The remaining rent and the old two-three-cotton cotton, books for the public Fu, nine products interlinked, are entered in the official, free of the old system.