赋税是中国古代国家宏观管理的重要经济手段,是国家财政主要来源。即使在没有商品经济的奴隶社会和封建社会税收作为重要的财政政策,具有独有的演变方式和路径。本文通过分析古代税制变迁的几次变革,发现交易费用在税制变迁中起着重要的作用。 Taxation is an important economic measure for macroeconomic management in ancient China and a major source of state finance. Even in the slave economy without commodity economy and the taxation of feudal society as the important fiscal policy, it has unique evolutionary ways and paths. This article analyzes several changes in the ancient tax system changes and finds that transaction costs play an important role in the tax system change.