Das Steuersystem in China umfasst im Wesentlichen vier Kategorien. Allerdings gab es noch weitere Steuern und Einnahmequellen wie Salz- und Eisenmonopole. Die Han Regierung wurde stark durch den Konfuzianismus , einer damals neuen Philosophie , beeinflusst. Der Konfuzianismus stellte die Landwirtschaft als Wurzel der chinesischen Wirtschaft in den Vordergrund. Zudem wurde das Steuersystem dezentralisiert und die Verantwortung ging von der Zentralregierung an die Lokalregierungen. Die Kommunisten wollten sich davon absetzen.
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