我国自西周时期就形成了初步的税收制度,秦汉时期渐趋完备。几千年以来,我国实行的是以土地税(包括依附于土地的户税与丁税)为主,以商税(包括关税与市税)为辅的税收制度。到了宋、元、明、清时期,税收重点逐步转向商税和盐、茶、酒等货物税。从而使商税与货物税成为中国封建末期国家财政收入的重要来源。在漫长的历史演变中,有不少税种值得一提。 Since the Western Zhou Dynasty, China has formed a preliminary tax system, which gradually became more and more complete during the Qin and Han dynasties. For thousands of years, our country has implemented a tax system based on land tax (including household tax and small tax dependent on land), supplemented by commercial tax (including tariff and municipal tax). By the Song, Yuan, Ming and Qing Dynasties, the tax focus gradually shifted to the commercial tax and tax on goods such as salt, tea and wine. As a result, commercial taxes and goods taxes become an important source of fiscal revenue for the late feudal China. In the long history of evolution, there are many tax types worth mentioning.