稅

Phono-semantic compound composed of:

禾 (벼 화) — semantic component, meaning “grain, harvest, crop,” indicating relation to agriculture and produce.

兌 (바꿀 태 / 기쁠 태) — phonetic component, giving the sound se / shuì and the sense of exchange or transaction.

Together, these convey the idea of grain being exchanged or contributed, that is, tax collected from agricultural produce.

Shuowen Jiezi (說文解字):

「稅，斂也。从禾，兌聲。」

“稅 means to collect. Composed of 禾 (grain) and 兌 (phonetic).”

Thus, its earliest form directly referred to the collection of grain by the government, which later broadened to monetary taxation and general fiscal levies.

Semantic development:

Agrarian sense: originally, grain or produce contributed to the state or landlords.

Administrative sense: government levy or duty; fiscal regulation.

Extended sense: to collect, to assess, to pay; occasionally, to “rest” or “cease labor” after harvest and tax.

In ancient China, taxation was closely linked to the agricultural calendar — farmers rendered part of their harvest as 租 (rent) or 稅 (tax) to local authorities.

Hence, 稅 could metaphorically mean completion or rest after contribution, as in “稅息” (to rest).

稅 occurs widely in both classical and modern contexts concerning fiscal administration and public duties.

稅金 (세금) — tax, taxation

租稅 (조세) — rent and tax, general term for levies

免稅 (면세) — tax exemption, duty-free

納稅 (납세) — to pay taxes

徵稅 (징세) — to levy or collect taxes

課稅 (과세) — to impose taxes

退稅 (퇴세) — tax refund, rebate

關稅 (관세) — customs duty, tariff

所得稅 (소득세) — income tax

增值稅 (증치세) — value-added tax (VAT)

In traditional political thought, 稅 symbolized the moral dimension of governance — the balance between sustenance and obligation.

A ruler who imposed moderate taxes was praised as benevolent; one who overtaxed was condemned as oppressive.

「薄稅而富民。」 (Guanzi, 管子)

“Light taxation enriches the people.”

「天下均稅，民無怨心。」 (Book of Han, 漢書)

“When taxes are fairly distributed under Heaven, the people bear no resentment.”

「苛稅猛於虎。」 (Book of Later Han, 後漢書)

“Harsh taxes are fiercer than tigers.”

These sayings illustrate the Confucian ideal of governance through fairness and restraint in fiscal policy — a principle still echoed in East Asian idioms today.

Symbolic interpretation:

The image of 禾 (grain) joined with 兌 (exchange) expresses the moral and material exchange between ruler and people — the people's labor returning to sustain the state, and the state protecting the people in return.

Proper taxation was thus viewed as a covenant of reciprocity:

“The people till the fields; the ruler collects not for greed but for order.”

In this sense, 稅 represents measure, balance, and mutual obligation — a social principle as much as an economic one.

「稅以養政，政以安民。」

“Taxation sustains government; government secures the people.”

Beyond economics, 稅 reflects the classical ideal of equitable governance — that the prosperity of the people and the order of the state depend upon just and measured contribution.