进退有序的税收制度——西汉经济发展的法制之本

The Tax System in Order——The Mother of the Economic Development of the Western Han Dynasty

税收是一个国家经济活动的主要支柱,税收的适当与适时,能很好地调动国民经济恢复与发展的能动力,能恰当地协调与促进社会经济活动主体的积极性。西汉建国之初,国民经济濒临崩溃边缘,由于实施进退有序的税收制度,使西汉经济发展成为我国封建制时代的第一个高峰期。

Tax is the main pillar of a national economic activities. An appropriate and timely tax collection can be very good to arouse national economic recovery and the power development and properly coordinate and promote the activities of the subject in economic society. At the beginning of the Western Han Dynasty, founding of national economy, because basketcase edge in the implementation of the tax system, make the economic development of Western Han becomes the first peak of the economic development in the feudal society economy.