本文力图勾勒出 ,秦代首创的中国封建社会的赋税结构模式———赋税与徭役并行制 ,一般统称为赋役制度。探索秦一代的赋役制度 ,就其结构来说则以田租、口赋和徭役为三大支柱 ,辅以其他杂税和复除制度。农业是封建社会的主要生产部门 ,秦代国家向土地占有者 (地主和自耕农 )征收的土地税 ,即为田租 ;口赋亦称口钱 ,即人头税 ,计口征税 ;徭役 ,则为无偿征取力役之课 ;其他杂税有工商、盐铁、关市类之课 ;最后是复除制度 ,由此构成了完整的秦代赋役制度 This article tries to outline the tax structure model of the first feudal society in China, which is the first tax system of taxation and corvee, which is generally referred to as the taxation system. To explore the system of taxation of the Qin generation, in terms of its structure, the three main pillars of land rent, matrimonial tribute and military service are supplemented by other taxes and removals. Agriculture is the main production sector of the feudal society. The land tax levied on the landowners (landlords and self-cultivating peasants) by the Qin dynasties is the land rent. Mouth taxes are also called the mouth money, that is, the head tax, For the acquisition of force labor class for free; other tax have industry and commerce, salt iron, customs classes; finally the complex system, which constitutes a complete tax system of the Qin Dynasty