算缗是西汉武帝时封建国家向商人征收的一种财产税,告缗是当时反商人瞒产漏税的一种强制办法。这两项法令,实际上都是秦和汉初以来抑商政策在新的历史形势下的继续和发展。中国古代是以农立国,一向就有重农轻商的传统,把农看做是本事,把商看成是末业。到秦汉大一统的时代,建立在农业经济基础上的封建地主阶级政权,更是不能容许商业的畸形发展。因为商人剥削 Counting is a property tax levied on merchants by the feudal state during the Western Han Dynasty, which was a coercive measure for anti-merchant tax fraud at that time. These two decrees are in fact the continuation and development of the repressive business policy under the new historical situation since the Qin Dynasty and the beginning of the Han Dynasty. In ancient China, which was based on farming and establishing a nation, it always had the tradition of focusing on farming and light business, treating agriculture as a skill and considering business as the end. In the era of the unification of the Qin and Han dynasties, the feudal landlord class power based on the agricultural economy even failed to allow the normal development of commerce. Because the businessman exploitation