The Spring and Autumn Period and the Warring States Period are ancient in the history of China. During this period, eleven taxes and local taxes appeared in Xia, Shang and Zhou dynasties, which marked the formation of the embryonic form of tax system in slave society. During the Spring and Autumn Period, the relationship between slavery and production gradually disintegrated due to the decline of Qi land, the initial tax of Lu land and the monopoly of some commodities. The tax reform in the Warring States period pushed the previous reform achievements to a new stage, laid the material foundation of the feudal system and embodied the exploration spirit of tax reform. The military service system and military service system in the pre-Qin period played an extremely important role in the national defense construction and consolidation of the imperial court. Taxation and corvee are important tools to realize the functions of the imperial court. Xia, Shang and Western Zhou Dynasties are three slave dynasties in the history of China, which are called three generations. The appearance of three generations of taxes and levies is of great significance to the consolidation and development of the imperial court. It strengthened the consolidation of imperial power, maintained patriarchal order and promoted the development of slave economy. As the first slave society in the history of China, Xia Dynasty established a relatively complete tax system. There are two kinds of land tax collection in Xia dynasty, one is based on the output of agricultural products in the field; First, the local specialty is mainly gunnar native products. According to legend, during the water control in Yu Xia, the land was observed and identified, and the land was divided into nine grades according to the level and fertility, and the tax grade was also stipulated according to the use situation. According to historical records, the Xia Dynasty divided the whole country into five regions, every 250 kilometers outside the city. According to the distance between each region and the city and the transportation burden, fine goods and coarse goods are determined. The tax rate is generally110 of the harvest. Because of the quality of the year, the practice of Xia Dynasty was to find the average harvest in adjacent years as the tribute quota. No matter whether it is a disaster year or a good year, we must pay a prescribed amount of food. Therefore, the tax in Xia Dynasty was actually a fixed agricultural tax. In addition to the above taxes, another important source of income in Xia Dynasty is local taxes, that is, local governors and local products and treasures that governors paid tribute to Xia Wang. According to the records of Xia Benji and Yu Gong in Shangshu, the tributes given to Wang Xia by local governors, countries and tribes at that time were mainly local specialties, such as silk, cotton, copper, ivory, pearl jade and so on. There are also regular tributes and temporary tributes, the latter are generally those rare items or fresh fruits. In order to ensure the implementation of taxation and the stable income of Xia Dynasty, Xia Dynasty invented and used scales such as stone and jun to collect taxes. The taxation in Xia Dynasty shows that after the establishment of the slavery court in China, the taxation system of the court was established in legal form in time. Shang dynasty still followed the tribute and tax system of Xia dynasty, but Shang dynasty had its own land tax system, which was to help the law. Auxiliary method is a land tax system based on mine field system. The Shang Dynasty practiced the mining field system. Mencius recorded that Yin people helped at the age of 70. According to Zhu's explanation: 630 mu of land is divided into 9 pieces, each of which is 70 mu, of which the commons is in the middle and 8 farms are cultivated; Outside is a private field, and each of the eight families has a district. The form of tax payment is to let eight families help cultivate the public land and give it to the public with the proceeds of the public land. Private land is no longer taxed. The nature of this land tax is actually a kind of labor rent that relies on people's strength to help farming. This form of substituting rent for tax is actually a direct collection of labor. Mencius said that the tax rate of the auxiliary law was eleven, and Zhu calculated that it was ninety-one. Because the burden of each family is 1/8, which is 12.5%, which is higher than the eleventh tax rate. In addition, there was a local tribute system in Shang Dynasty. Yi Yin, a politician, was ordered by the Shang King to make a four-way donation order, stipulating that the governors would pay tribute to the local local products of the Shang Dynasty regularly or irregularly. The Zhou Dynasty basically followed the tax system of Xia and Shang Dynasties. Well-field system was still implemented in the Western Zhou Dynasty, and thorough method was carried out on this basis. According to the food records of the Han Dynasty, all families in a well cultivated together and shared the harvest equally. One hundred mu of harvest was turned over to the court as a land tax, and the tax rate was about eleven. This is a complete method. Thorough method, like auxiliary method, is also based on well site system. However, the collection of complete method is different from that of auxiliary method. First of all, the number of acres granted is different; Secondly, the Xia dynasty was a fixed tax, and the Zhou dynasty was a proportional tax; Finally, you can earn more, which is conducive to mobilizing the enthusiasm of workers. It can be seen that Chefa has made much progress than Gongfa. The tribute law of the Zhou Dynasty is a system in which princes and nobles of various countries regularly pay tribute to Zhou Tianzi. Gunnar is the duty of every bannerman. In the Western Zhou Dynasty, Zhou Gongdan divided fiefs according to five titles of men and women. The tributary law of the Western Zhou Dynasty requires that the public demand of 250 kilometers is1/2; The territory of Houbo and Bo is 200 kilometers and 150 kilometers respectively, and it is required to pay1/3; Children and men with territories of 100 km and 50 km respectively need to pay 1/4. At the same time, the Tribute Law stipulates that all tributes are in kind. The tribute paid must be paid on time, otherwise it will be punished. In addition to the above-mentioned land tax and tribute tax system, there was also a general tariff in the Zhou Dynasty. The emergence of this tax system has a certain historical background. The handicraft industry in ancient China developed very early. At that time, handicrafts and commerce were government-run, so there was no tax. Goods exchanged in the market are only checked for contraband at checkpoints and are not taxed; In the market, only stores are charged management fees. By the end of the Western Zhou Dynasty, due to the increasing exchange of surplus agricultural products and handicraft products, in addition to government-run handicrafts and government-run businesses, private individual handicrafts and businesses appeared in the form of family sideline, and the activities of businessmen were not limited to dozens or hundreds of kilometers, but traveled to and from various vassal countries and even overseas. In view of this situation, on the one hand, the court suppressed people who went into business for the need of protecting agricultural labor; On the other hand, it is also to meet the growing financial demand. Therefore, it is necessary to tax the goods that participate in commodity exchange. General tariffs in the Western Zhou Dynasty refer to tariffs and municipal taxes. In ancient times, customs mainly referred to land checkpoints, which were located on main roads or national borders; Its role is to maintain public order and collect taxes, that is, it has a dual role. City tax refers to the collection of shops, etc., which is actually the nature of fees. According to historical records, there are names such as quality cloth, fine cloth and cloth. Cloth was the currency at that time. High-quality fabrics are used to buy and sell weapons such as cattle and horses. , the court gives trade vouchers and collects taxes and paper costs. Fine cloth is a fine for those who violate market order. Clothing is a fee charged to the store where the merchant stores the goods. During the Western Zhou Dynasty, the taxes of closing cities were paid by cloth or money, which meant that the monetary economy had already developed in the Western Zhou Dynasty. The Zhou dynasty also had a mountain tax, that is, a tax levied on mountains and gardens. Including hides, teeth, horns, mountain feathers, fish, salt and other items collected from Ikezawa. In the Xia, Shang and Western Zhou Dynasties, there was a measure of combining punishment with expropriation, that is, punishing classes. It stipulates that anyone who does not work hard or fails to complete the production task will be punished by tax increase or corvee. For those who don't plant mulberry and hemp beside the residential land and don't join the producers at leisure, they have to pay different amounts of money or take corvee. Corvee is a labor service activity that the court recruits people from all walks of life for free. According to the corvee regulations of Xia, Shang and Western Zhou Dynasties, civilians should bear corvee at any time and obey the conscription of the imperial court, even nobles have the obligation to perform military service. Three generations of corvee include compulsory service and military service. Military service refers to making people engage in hard labor activities. Military service is to join the army and defend the security of the imperial court. In the early years of Shang Dynasty, forced labor was forbidden. When Shang Tang was first established, it learned the lesson of the demise of the Xia Dynasty, and warned its vassal clique that it was forbidden to work the people without cause. But for Shang Zhouwang, hard labor. For example, forcing people to build deer platforms for him and forcing people to hunt wild animals in deep mountains and forests. The forced labor in the Zhou Dynasty had strong and clear regulations. Generally, it is a household with one person, whose task is to hunt with the princes and doctors, chase thieves and transport official goods. The number of service days is generally 3 days a year, at least one day, and no labor is collected in case of famine. The age of service, junior high school students from 20 to 60 years old. All privileged classes are exempt from military service, such as sages, capable people, the elderly, the sick and so on. For another example, the people in the family of Dr. Qing in the Western Zhou Dynasty often concentrated in the fiefs of these sons. These ordinary people have worked in the fields for many years and can take their wives and children for the winter until the autumn harvest is completed. In winter, they will look for their sons, peel bark, brew spring wine, collect ice cubes and engage in other kinds of labor. Their wives and daughters are also servants of their sons, and they have to pick mulberry, raise silkworms, weave silks and sew clothes for their sons. Military service in the Zhou Dynasty was called military tax. Generally, one person in a family of seven performs military service and rotates according to regulations. Those who occupy the land in the first area of the mine field will have one horse and three cows; Taking the fourth area of the mine field as a point, it is necessary to produce 4 war horses, 1 chariot 1 vehicle, 1 ox 12 head, 3 soldiers and 72 soldiers, and prepare their own war weapons. It can be seen that the combination of military service system and tax system in Zhou Dynasty is the characteristic of Zhou Dynasty finance. In a word, the tribute system implemented by the three slave dynasties of Xia, Shang and Western Zhou is the embryonic form of the tax system. In a sense, the corvee of the three dynasties played different roles in court construction and national defense security. Yusi's surname, first name, word. Later generations called him Yu Wang, who was the great-grandson of the Yellow Emperor Xuanyuan. When Yao was named, he was called "and" in history. His most outstanding achievement, which has been praised by people, is to control the catastrophic flood and designate China as Kyushu. The kingdom refers to the vassal tribes and the imperial court in Xia and Shang Dynasties in China. Now scholars' understanding of these countries mainly comes from the Oracle bones unearthed from the ruins of Yin ruins in the late Shang Dynasty. In Oracle Bone Inscriptions, most of these tribal courts are called the form of a certain party, so they are called the country. The narrow sense of Fang includes only those countries that are called a certain party, while the broad sense of Fang includes all countries that are symmetrical with the Central Plains dynasty. Minefield system is a common state-owned land system in the Western Zhou Dynasty. Minefield is to divide the land into TIC-tac-toe grids, so it is called minefield. The mining field belongs to the king of Zhou and is distributed to the people. The Lord can not buy or sell, not transfer the mine field, but also pay a certain tribute. The Lord forced the people to collectively cultivate the mine field, surrounded by private fields and in the middle by public fields. Its essence is private ownership of land. Zhu, nicknamed _ Lang, with a small character and dark personality, was named Huian, later called Huiweng, also known as Mr. Ziyang, Mr. Kao Ting, the sick man of Cangzhou and the old man of Yungu, also known as Zhu Wengong. Huizhou Wuyuan, Jiangnan East Road. Neo-Confucianism in the Southern Song Dynasty, a master of Neo-Confucianism, was honored as Zhuzi. Yi Yin became famous. He was born in an empty country called Sangjian in Shen Xin, which is now Songxian County, Luoyang City, Henan Province. A famous prime minister and politician in the early Shang Dynasty. He helped Shang Tang destroy the summer and establish the Shang Dynasty. During his tenure as prime minister, he reorganized the bureaucracy and gained insight into the people's feelings, which made the economy more prosperous and the politics more clear in the early years of Shang Dynasty. Last name is Ji, Zhou, Dan, also known as Shu Dan, Zhou Wengong. Later people called it Sheng Yuan. Shi Wen helped Zhou Wuwang to destroy commerce and Zhou Chengwang to govern the country. He formulated and improved various systems such as patriarchal clan system and feudal system, which further consolidated slavery in the Western Zhou Dynasty. Monetary economy is an economic form with money as the medium and market exchange as the direct purpose. The products exchanged are all commodities. But the initial exchange was a direct barter exchange, without money as a medium. After the emergence of money, only the exchange with money as the medium is called monetary economy. Shang Tang, surnamed Zi and named Lu, is now called Shang Tang, also known as Wutang, Tianyi,, and Oracle Bone Inscriptions as _, Dayi and Taiyi, also known as Gaozuyi. Founder of Shang Dynasty, one of the ancient holy kings respected by Confucianism. During his reign, he practiced benevolent government, which enabled the Shang Dynasty to rule in the early years. Shang Zhouwang's son's surname, first name or virtue was called Zhou Wang by Zhou Wuwang. According to the dating project of Xia, Shang and Zhou dynasties, he lived in BC 1 105 to BC 1046. Di Xin, the last monarch of Shang Dynasty in China. Have great talents and join the southeast war; After being defeated by Zhou Wuwang in the battle of Makino, he set himself on fire and died. Thus the Shang Dynasty perished. Feudal fief is territory, also known as land acquisition, fief, food city and so on. , that is, the land managed by the lords in the feudal system, is the system that the Zhou Dynasty in China has begun. At that time, emperors, princes and other monarchs sealed or sub-sealed land to the royal family or meritorious people, and their land was called food city. Yi Yin is known as the ancestor of China chefs. When he was a civilian, he was famous for his talent and superb cooking. When Shang Tang heard this, he asked him about world affairs. From the technical essentials and cooking theory of cooking, the truth of governing the country and calming the world is derived. He suggested that Shang Tang learn lessons from the demise of the Xia Dynasty, practice virtue diligently, reduce people's labor, reduce tax quota, let people recuperate and develop production. Shang Tang was completely convinced. Later, Shang Tang respected Yi Yin as the prime minister, and with his help, he crusaded against Xia Jie and established the Shang Dynasty. Therefore, Yi Yin became the only holy prime minister from a civilian background in the slave society of China.