现行统一高中《中国古代史》在《秦朝的统治》一课中这样表述:“……经济方面。第一,实行土地私有制,按亩纳税。”这里提出了秦朝田租的征收标准。按其表述根据史实,我们应怎么理解呢?春秋战国以来,随着以井田制为中心的土地所有制被废除,封建田赋制度逐渐确立起来。当时田赋征收有“税地”之说。《商君书·垦令》记载,“訾粟而税,则上壹而民平”以及《史记·商君列传》记载,“为田开阡陌封疆而赋税平”,可见当时把粟与土地作为田赋征收依据。高中课本《春秋战国时期的社会经济和社会变革》一节也讲到:齐国的“相地而衰征”和鲁国的“初税亩”都是按土地的多少和好坏征 The current unified senior high school “Ancient Chinese History” stated in the lesson of “Qin Dynasty’s Domination”: “... economically. First, the private ownership of land is used to pay tax according to mu.” Here, the levy standards for the Qin Dynasty are proposed. According to its statement, according to historical facts, how should we understand it? Since the Spring and Autumn and the Warring States period, with the land ownership system centered on the Izuda system was abolished, the feudal land tax system gradually established. At that time, Tian Fu had said “tax land”. The “Shang Jun Shu Zhen Ling” records that “If you cut grain and tax, then Shangyu and Minping” and the “Historical Records of the Shang Jun Biography” record, “Tian Kai-Yuan unofficially sealed and tax-adjusted”, it can be seen that the millet and land As a tax collection basis. The section entitled “Socioeconomic and Social Changes in the Spring, Autumn, and Warring States Periods” in the high school textbook also states: The “declining and waning” of Qi’s country and the “early tax mu” of Lu are based on the number and quality of land.