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（一）井田制度图１中国周期时代，官府为了征收田产税，曾实行井田制．其方法，乃将一块长方形之稻田用“井”字形分割为９个全等形之块状，规定其中心一块之收获上缴给官府，其余８块上之收获，则归耕农自己所有（见图１）．图２此法颇类似于近代各国政府的“所得税”制度，?
(I) The Ida system Figure 1 In the period of the Chinese cycle, the government used the Ida system to collect taxes on farm products. The method is to divide a rectangular paddy field into a block of 9 congruences and to provide the harvest of the center piece to the government. The harvest on the remaining 8 pieces is owned by the cultivator himself (see Figure 1). Figure 2 This method is quite similar to the “income tax” system of the governments of various countries in modern times.