封建制度在我国确立以后,土地即以国有方式存在,而生产者农民是以租佃制的方式耕种土地,这就注定农民与国家的依附关系表现为农民交租纳赋、承担徭役。纵观我国封建史,国家的财政收入基本以租、庸、调为主体,并以其它方式为补充,以维护封建经济命脉。自隋唐至清,我国封建社会的赋税史,主要以唐朝的“两税法”、明朝的“一条鞭法”、清朝的“地丁银”最为典型,可以说,这三种赋税制度,每一次改革都较前一次有所发展并日趋完善。 After the establishment of the feudal system in China, the land exists in a state-owned manner, while the producer farmer cultivates the land in the form of a rent-for-rent system. This dictates that the dependency relationship between the peasant and the state is represented by the peasants’ payment and acceptance of taxes and commitments. Throughout the history of feudalism in our country, the country’s fiscal revenue is mainly rented, mediocre, and adjusted, and supplemented by other methods to maintain the lifeline of the feudal economy. Since the Sui and Qing Dynasties, the history of taxation in the feudal society in China has been typical of the Tang Dynasty’s “two tax laws,” the Ming Dynasty’s “a whip method,” and the Qing Dynasty’s “local silver”. It can be said that Each of the three taxation systems has been developed and improved from the previous time.