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在中国古代地方政府的变迁中,财政层级和行政层级时而分离,时而重合,积累了不少经验教训,是观察古代财政史的一个重要视角。从封建到郡县周代封建制下,天子为天下共主,名义上拥有天下的土地和人口,即“普天之下’莫非王土”。周天子将全国的土地和附着于土地的人口,分封给大大小小的诸侯,有公侯伯子男五等,让他们各制其地.各征其产,以藩屏周,即“率土之滨,
In the vicissitudes of the ancient Chinese local governments, the separation of the fiscal and administrative levels from time to time, coinciding with each other and accumulating a great deal of experience and lessons, is an important perspective for observing the ancient fiscal history. From feudal to county feudalism, the emperor as the world leader, nominally has the world’s land and population, that is, ”all over the world is not the king of earth." Zhou emperor will be the country’s land and the population attached to the land, to all the princes, large and small princesses, male and child five, so that they control their production to Fan Ping Zhou, that Soil of the shore,