The new tax is the surrogate money collected for those who should serve but fail to serve according to regulations. In the Han Dynasty, every adult man had the obligation to serve the regular, the new tax and the garrison soldiers; but he did not have to serve as a service as soon as he reached the age of service, and the number of people serving did not need to be so large. When he did not need to serve or was unwilling to serve, he could pay for the surrogate money according to regulations. This kind of surrogate money was called the new tax.

The collection standard for the renewal of the tax in the Han Dynasty was: (1) The regular soldiers: If they do not serve in person, they can receive 2,000 yuan and the government hired people to serve on their behalf. (2) If they do not serve in service, each person will receive 300 yuan a year. Because the number of garrison soldiers increases and decreases due to the number of state services and the situation of military use, especially in the Eastern Han Dynasty, garrison soldiers recruited criminals as the persons, and the payment and use of the taxes vary greatly in different periods. This makes the fund (renewal) used as corvee labor have a part of the balance, and this balance belongs to the state's fiscal revenue.

There was also an important measure for corvee service in the Han Dynasty: buying and rehabilitation means selling the right to servitude. Buying and rehabilitation began with Emperor Wen of the Western Han Dynasty. At that time, he paid a certain amount of grain to the state and bought more than five major officials to obtain the right to exemption. During the rehabilitation of Emperor Wu of the Han Dynasty, people were allowed to buy rehabilitation many times. For example, during the Yuanshuo (124-123 BC), due to excessive military expenditure and empty treasury, the people were allowed to pay a certain number of slaves and servants, and they were exempted from their obligation to serve labor for life. During the Yuanfeng (109-108 BC), it was allowed to pay grain to buy the right to servitude. In the sixth year of Emperor Wu's Yuanshuo (123 BC), Wugong titles were sold again, divided into 17 levels. This time, they collected money or gold. After buying the prescribed title, they could not serve labor service for life and not receive renewed taxes.

The implementation of the measures to buy and restore the restoration was that although the country could temporarily obtain a income, it was not cost-effective for the country in the long run. Decades later, in the third year of Yongguang in Emperor Yuan (41 BC), the fewer people served, which brought difficulties to the country. Of course, buying and restoration was beneficial to the wealthy and powerful families, but the wealthy families were exempted from corvee labor, and the feudal rulers would add it to the working people, making the workers suffer.
Chapter completed!