Tax refers to land tax and various taxes, which are levied according to laws or customs, especially the fees paid to the government. For example, Tang Hanyu's "Chaozhou Sacrifice to the Gods" Part II: "Farmers and mulberry women will have no way to pay taxes and continue to have food and clothing."
China's initial tax was that the rulers collected local products, labor and other physical objects from their subordinates. Later, it was gradually changed to collect military service and military supplies according to Dingkou, which was called "Fu"; Collecting property according to land and industrial and commercial operations is called "tax". After the Spring and Autumn Period and the Warring States Period, with the continuous development of private economy, the establishment of land grant system, especially the implementation of "initial tax mu" and "initial crop resistance", the state levied physical objects on farmers' land, so taxes and levies gradually mixed. In the Tang and Song Dynasties, according to the field class, it was also called land tax (or land rent). In the Qing dynasty, after "spreading land into mu", the tax and service levy was completed. After the Revolution of 1911, the collection of grain, reed and official land was called "land tax", and "tax" became the general name of national fiscal revenue or other collection names.