摘要
市场税收是古代工商税收重要内容之一 ,取自于市场的税收收入曾是国家岁入有力支撑。古代市场税收既有其封建性、剥削性的一面 ,也不乏税制较完备、管理较严格等可资借鉴之处。
The market revenue,an important part of ancient business revenue,was the basis of an ancient country′s annual income.The tax collection was feudal and exploitative on the one hand and can be made use of on the other hand so far as its comparatively complete tax system and strict management are concerned.
