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禹治水十三年,走遍全国,划分九州区域,并根据九州地势出产,规定各州贡赋,形成了中国最早的赋税制度雏形。关于大禹治洪水、别九州、定贡赋,各家观点不一。结合《尚书·禹贡》和《史记·夏本纪》中相关的记载,大禹制定赋税应该是一个比较复杂的过程,考虑了九州土壤的肥沃情况,贡品、赋税运输的便利程度,以及距离王城的远近等种种因素。
Yu governance water thirteen years, traveled all over the country, divided Kyushu region, and according to Kyushu topography, the state tribute, formed the earliest form of taxation system in China. About Dayu floods, do not Kyushu, set tribute Fu, different views. Combined with the related records in Shang Shu Yu Gong and Shi Ji Xia Ben Ji, the taxation of Dayu should be a complicated process considering the soil fertility of Kyushu, the tribute, the convenience of tax transportation, Distance and other various factors.