赋税是中国古代国家宏观管理经济的重要手段。是统治者为维护国家机器运转而强制征收的。赋税制度是随土地制度或状况的变化而变化的。中国封建社会的赋税制度含义很广泛,一般包括:以人丁为依据的人头税,即丁税;以户为依据的财产税,即调;以田亩为依据的土地税,即田租;以成年男子为依据的徭役和兵役;其他苛捐杂税。赋税制度的沿革(1)春秋初税亩从春秋末齐国管仲的“相地而衰征”、鲁国开始实行“初税亩”。规定不论公田(井田)和私田,一律按实际亩数征税。这是我国征收土地税 Taxation is an important means of macroscopically managing the economy in ancient Chinese countries. It is imposed by the ruler in order to maintain the state apparatus. The tax system changes with changes in the land system or situation. The taxation system in China’s feudal society has a wide range of implications and generally includes: a head tax based on the population, namely, Ding Duty; a property tax based on households, that is, a transfer; a land tax based on Tian Mu, Clergy and military service based on adult men; The Evolution of the Tax System (1) The early and early tax of the Spring and Autumn Period, from the late Qing Dynasty and the late Qi Guanzhong’s “phase of decline”, Shandong began to implement the “initial tax mu”. The provisions of public land (Ida) and private fields, according to the actual number of acres tax. This is China’s land tax levied