秦代“户赋”新证
New Proof of “Poll Tax” in Qin Dynasty

本文通过对岳麓秦简中一条金布律文的解读，证明秦代不仅确有“户赋”，而且还有很明确的有关征收“户赋”的时间和数量的具体规定，尤其是其中有关“刍”、“钱”的换算关系，给我们解读秦和汉初时期“户赋”的数量差异提供了新的材料。
Through the analysis on one article from gold and cotton statutes in bamboo slips of Qin Dynasty collected by Yuelu Academy, this article proves that there had existed “poll tax” in Qin Dynasty. In Qin, the law regulated when and how much the “poll tax” should be collected. The exchange rate between hays and coins regulated in statutes provides us new materials to discuss the quantity variance of “poll tax” in Qin and early Han.