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我国古代以农为本,历来非常重视土地问题。中国土地税收制度,在各种赋税制度中,历史最为久远。然而,中国的土地征税制度究竟始于何时?长期以来,史学界颇有异议,一般认为我国的土地征税制度,始于公元前五九四年(周定王十三年),春秋时期鲁国推行的“初税亩”制。但是,我们认为,我国的土地征税制度,应始于公元前六八五年(周庄王十二年),春秋时期管仲相齐时所实行的“相地而衰征”制。为此,陈述我们的一孔之见。
In ancient China, agriculture was the foundation, attaching great importance to the land issue. China's land tax system, in all tax systems, the longest history. However, when did China's land taxation system start? For a long time, historians quite objected that the general system of land taxation in our country started in five nine four BC (Zhou Dingwang thirteen years), Spring and Autumn During the period of Luguo “initial tax mu” system. However, in our opinion, the system of land taxation in our country should begin with the system of “phase-by-phase decay” imposed by Guan Zhongxiang in the Spring and Autumn Period in sixty-five BC (Zhouzheng Wang twelve years). To this end, we state a single opinion.