做为一代元雄，曹操在政治上和军事上的才能千百年来为世人所公认，但是他在税收上的历史贡献却较少为人所知。事实上，他在这方面也同样表现出了卓越的才能。东汉末年，地主豪强兼并土地，转稼租赋，贫民百姓在繁重的赋税重压下，虽“生有终生之勤”、但却“死有暴骨之忧”， As a generation of Yuan Xiong, Cao Cao’s political and military talents have been recognized by the world for centuries, but his historical contribution to taxation is less known. In fact, he also demonstrated remarkable talent in this area. At the end of the Eastern Han Dynasty, the landlords were tyrannised and merged with the land. When the peasants were forced to pay rent, the poor people under the weight of heavy tax burden, although they were “born with lifelong diligence”