农业税源流浅说

Introduction to Origin and Development of Agricultural Tax

田赋,或可称为广义的农业税,是古代中国最重要的税收收入。研究其起源和发展有助于丰富我国税制改革理论。

Land tax, also called agricultural tax in a broad sense, is the most important tax income in ancient China. Studying its origin and development will contribute to enrich the theory of tax reform of our country.