WEB DESIGN / WEB DEVELOPMENT / SOCIAL MEDIA

DIGITAL TEAM


What we do Talk to us
01

WHAT WE DO


WEB MARKETING


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UI & UX DESIGN


Digital Team is free responsive Bootstrap v3.3.5 layout from Tooplate. Images are from Pixabay free photo website.

ECOMMERCE


You can edit and use this template for your websites. Please tell your friends about Tooplate. Thank you for visiting our website.

MOBILE APP


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SOCIAL MEDIA


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RESPONSIVE LAYOUT


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02

OUR AGENCY


about img

DIGITAL TEAM

Best Design Agency from California

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03

TALENTED TEAM


在中国原始社会,土地是由氏族公有、集体耕种、平均分配。但是后来出现了承认土地私有的初税亩制度。那么这新的土地制度是哪国实行的呢?据资料显示,初税亩是春秋时期鲁国在鲁宣公十五年(公元前594年)实行的按亩征税的田赋制度。初税亩的诞生表明鲁国正式宣布废除井田制。

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鲁宣公,姬姓,名俀,为春秋诸侯国鲁国君主之一,是鲁国第二十任君主。他为鲁文公儿子,母敬嬴,次妃,为文公所宠。承袭鲁文公担任该国君主,在位18年。

鲁宣公制定的初税亩从从字面上解释,初,即开始的意思;税亩,指按土地亩数对土地征税。具体方法是:“公田(指井田制,井田制是中国古代社会的土地国有制度,出现于商朝,到西周时已发展很成熟。到春秋时期,由于铁制农具的和牛耕的普及等诸多原因井田制逐渐瓦解。实质是一种以国有为名的贵族土地所有制。)之法,十足其一;今又履其余亩,复十取一。”翻译过来就是对公田征收其收成的十分之一作为税赋,对公田之外的份田、私田同样根据其实际亩数,收取收成的十分之一作为赋税。

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鲁国594年为了增加收入,规定不论公田、私田,一律按田亩收税后,楚国、郑国、晋国等国家也陆续实行了税亩制。

起因是:春秋时期,由于牛耕和铁制农具的应用和普及,农业生产力水平提高,大量的荒地被开垦后,隐瞒在私人手中,成为私有财产;同时贵族之间通过转让、互相劫夺、赏赐等途径转化的私有土地急剧增加。在实行“初税亩”田赋制度之前,鲁国施行按井田征收田赋的制度,私田不向国家纳税,因此国家财政收入占全部农业产量的比重不断下降。鲁国实行初税亩,即履亩而税,按田亩征税,不分公田、私田,凡占有土地者均按土地面积纳税,税率为产量的10%。

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初税亩的实行,增加了鲁国等国财政收入,适应和促进了新生的封建土地占有关系,是春秋后期生产力发展的必然趋势。但是鲁国继位者并没有彻底通过其改革,最终鲁国走向衰落。

来源:趣历史      日期:2018-06-16
04

OUR PORTFOLIO


05

OUR PRICING


BASIC

$150 per year

  • 100 GB Cloud Storage
  • 5 Pro Websites
  • 10 Secured Emails
  • 24-hour Support

BUSINESS

$260 per year

  • 200 GB Cloud Storage
  • 10 Pro Websites
  • 20 Secured Emails
  • 30-Minute Support

PROFESSIONAL

$380 per year

  • 500 GB Cloud Storage
  • 20 Pro Websites
  • 40 Secured Emails
  • Live Support
06

CONTACT US


CONTACT INFO

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EMAIL

9999999@qq.com

PHONES

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