On the institutional defects of “taxing on the basis of fixed property” in rural Han to Song times;

From Western Han to the middle period of the Tang Dynasty, the status of properties tax in the national taxes system in the feudal society of China changes from a subordinate one to be a dominant one.

Based on the latest excavated materials,the paper deems that the expropriation of taxes of registered permanent residences was in existence,and the government adopted this way to levy on taxes by right of assets in the Han Dynasty.