国家的财政活动,是在一定的国家财政政策、制度的规范下进行的。同社会产品分配的形成和份额,同社会经济的发展,又有密切的关系。无疑,研究我国财政制度,对我国社会主义建设有着十分重要的现实意义。本文试以先秦史中井田制度为线索,论述我国早期赋税制度发展和演变,以求教于前辈及同行。 The state’s financial activities are carried out under the rules of a certain national fiscal policy and system. The formation and share of social product distribution are closely related to the social and economic development. Undoubtedly, studying China’s financial system has very important practical significance for the socialist construction in our country. This article tries to take the history of the Qin Dynasty Ida system as a clue, discusses China’s early tax system development and evolution, in order to teach in the predecessors and peers.