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A country must estimate its annual expenditure in advance, and, on this basis, determine the amount of revenue to be levied on the people. This is known as "spend-and-tax." It is a fiscal principle followed by all rulers since the Han Dynasty and contains the rudiments of budgetary thinking upheld by later generations 去书内
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  • 用户829717 用户829717

    The fiscal principle of "spend-and-tax" originates from The History of the Han Dynasty·Treatise on Food and Goods, summarized as “calculating officials’ salaries and government expenses first, then levying taxes accordingly”. Since the Han Dynasty, rulers followed this rule: estimate annual public expenditure in advance and set tax revenue based on actual spending rather than fixing taxes blindly. It carries the early thinking of state budget planning, reflecting ancient fiscal rationality of matching taxation with administrative costs, and lays an ideological foundation for later traditional fiscal management, helping us understand ancient Chinese fiscal wisdom.

    2026-06-20 喜欢(0) 回复(0)

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