田税即田租,与刍稾税是不同的税种。西汉田税以顷为单位征收,即使不足百亩也按百亩征收的新观点,所立足的主要论据,要么是对史料的误解,要么是以刍稾税征收方式简单比附田税征收方式,要么是虚构了不存在的田制与田税征收方式之间的因果关系,而并无一条真实可信的史料根据,因而是难以成立的。大量史料证明,西汉田税是按实有亩数计征的。 Field tax that is field rent, tax and taxes are different types of taxes. The main argument that the tax of the Western Han Dynasty was levied on a unit basis, even if it was less than a hundred mu, was based on a new view of levying on a hundred mu, either based on misunderstanding of historical data or simply comparing tax collection with tax levy, Either the fictional non-existent field system and tax collection between the causal relationship, but not a true and credible historical basis, it is difficult to set up. A large number of historical data show that the Western Han Dynasty tax is based on the actual number of acres of land requisitioned.