本文從魯宣公十五年「初稅畝」一事切入，探討周代土地問題，追溯周代封建制度下經濟體系的特殊性，結合經濟、政治、社會與軍事編制，扼要呈現土地問題與稅收真相。 從周朝政治體系的歷史背景考察，本文針對封建制度下，政治層層分潤關係的事實，兩套稅、賦、役的標準，與鄉遂制的差異，推估「稅畝」的徵收對象，可能稅率、此制的意義，以及稅畝的承啟。 從當時魯國的政治環境與國際現勢考察，本文對齊國、晉國的經濟政策改革作概要敘述，以呈現兩國對魯國產生影響的可能性。根據上述兩層探索，試圖討論《春秋左氏傳》、《公羊傳》、《穀梁傳》對此事注解的異同以及注疏的焦點。 本文首先把歷來對「稅畝」的相關說法，扼要臚列，其次本著對周代土地問題的關鍵性理解，說明： （１）封建制度下經濟體系的特殊性。 （２）「稅畝」的徵收對象。 （３）魯國政治環境與國際間政策交流的可能性。 （４）傳注的焦點範圍。 最後，以時代下變革的態勢以及魯公單純的需求等等可能制法的因素作結。祈盼方家指正。

　　　　　"Levy by Acre" (初稅畝) and the Land Polic of the Chou Dyn. It is basically an attempt to look at the fact of "levy by acre" carried out in 594 B.C. during the mid spring and Autumn period in Lu Kuao. The fact was not only connected with the land policy, but also with the political, economic, and military system. The evidence from documentary and archaeological sources proves that there were different requirements of taxation and labor service to make the social administration distinctively between the citizen clans and the slave clans. Benifits from the land policy depended on the relation of noble or base blood as known. Citizens were free and owned some estate, yet, slaves hardly had anything. The situation remained until those discriminations got blurred gradually due to the reformation prevailing in every feudal state. Then, the head of the feudal provinces especially felt it imperative to increase his whealth and to consolidate his strength by asking for changeing. That became an irrepressible tendency and occured just at the mid Spring and Autumn period. It is obvious that a new law of "tax by acre" announced by Lu Shyuan Kuong (魯宜公) in 594 B.C.merely for the reason to show his authority of governing or to do the needful. As a result, the tax rate was even of secondary importance. The research proves that "levy by acre" did not spoil the "Well-Field" system (井田制度) temporarily. Although the feudal order with a hierarchy of feudal classes, the structure of fiefs and clans declined latterly owing to more other complex factors, but not such small change in Lu kuao.