From BC 179 to BC 14 1 year and BC1year, it was the reign of Emperor Wendi and Emperor Jingdi. They carried out the policy of paying taxes lightly, rewarding production and sharing interest with the people, which promoted the sustained growth of social economy and formed a prosperous situation in which the people were rich and the national treasury was enriched, which was called "the rule of culture and scenery" in history. The main measures are:
Implement light luxury and thin taxes to reduce the burden on the people. After Liu Bang acceded to the throne, the law prohibited and the land tax rate was reduced to "fifteen and one tax". When Emperor Hui of the Han Dynasty, he ordered that "the land rent be reduced, and the last fifteen taxes will be paid". It can be seen that during Liu Bang's reign of 12 years, the tax rate was raised due to the later national financial needs. However, after Hui Di ascended the throne in the 12th year of Emperor Gaozu, the original tax rate was immediately restored, which enabled the fifteenth tax to be maintained, even when Lv Hou was in power. During the period of Emperor Wen of Han Dynasty, the rate of land rent was further reduced, and it was taxed according to "30 taxes and one tax". This is the period of the lowest land tax rate in China feudal society, and it will not change in the future.
Encourage production, develop the economy, expand the tax base and increase fiscal revenue. In agriculture, many imperial edicts have been issued to persuade farmers to take mulberry cultivation courses, and a number of employees have been set up according to the proportion of household registration, which are often rewarded to encourage farmers to develop production, and people are encouraged to open up wasteland through various preferential tax policies. In terms of industry and commerce, Wendi's "closing mountains and banning water" means opening mountains and rivers that originally belonged to the country, thus promoting the development of agricultural and sideline production and salt and iron production, which have a great relationship with the national economy and people's livelihood. In the twelfth year of Emperor Wendi, the system of customs clearance orders was abolished, which promoted the circulation of goods and economic exchanges between regions. With the development of commodity economy, the income of industrial and commercial miscellaneous taxes gradually exceeds the income of national land rent, which also reduces the land rent. Emperor Han Jingdi and Xiongnu and other neighboring nationalities resumed customs clearance and developed border trade. Under the principle of "foreign matter flows in, but interests do not leak out", a huge trade surplus has been realized.
Strictly practise economy and forbid waste. Emperor Wendi advocated frugality. During his reign, the number of palaces and cars did not increase. He once wanted to make a terrace, and when he submitted the budget, he needed 100 yuan, so he gave up the idea. He said: "Hundred gold is equivalent to the sum of the property of ten middle-class families. I inherited the palace of the first emperor, and I often feel ashamed. How could I spend a hundred dollars to build a terrace? " In order to reduce the tax burden of the people, he also reduced his own expenses and reduced the number of guards. Emperor Jing of Han Dynasty refused to accept the resplendence and other luxuries presented by local authorities, and prohibited local officials from buying gold, pearls and jade, otherwise it would be regarded as theft.