As early as the x0d dynasty, the historical process of China's taxation appeared in the form of compulsory collection of tribute by the state with its political power. It is generally believed that tribute is a certain proportion of agricultural products collected by the Xia royal family from its tribes or civilians according to the average land harvest for several years. In Shang dynasty, tribute gradually evolved into assisting law. Helping the law refers to farming the commons together with the help of farmers' hard labor, and all the harvest of the commons belongs to the royal family, which is actually a sign of hard labor. By the Zhou Dynasty, the auxiliary law had evolved into a thorough law. The so-called thorough method means that every farmer has to pay a certain amount of land harvest to the royal family, that is, "if he consumes 100 mu, he will take 10 mu as a gift." Tribute, assistance and sacrifice in Xia, Shang and Zhou Dynasties were all primitive forms of compulsory land expropriation. Under the land ownership at that time, some characteristics of land rent and tax revenue were the original form of tax revenue and the embryonic stage of tax development from the perspective of tax sources. In the Spring and Autumn Period, the initial tax mu implemented by the land to adapt to the development of land private ownership marked that China's tax revenue entered a mature stage from the embryonic stage. Before the Spring and Autumn Period, there was no private ownership of land. Due to the development of productive forces, private land was reclaimed outside public land in the Spring and Autumn Period to increase income. In the fifteenth year of Shandong (594 BC), the "initial tax mu" was implemented, and it was announced that private land was taxed by mu. It legally recognized private ownership of land for the first time, which is an important economic reform measure in history and a milestone of tax revenue sources. \x0d\ In addition to the above agricultural taxes, as early as the Shang Dynasty, there was a tax on commercial handicrafts in China. Commerce and handicrafts developed in Shang dynasty, but there was no tax at that time, that is, the so-called "no tax in the market, no tax in ridicule." In order to adapt to the development of commerce and handicrafts, the Zhou Dynasty began to levy a "gift of closing the city" on goods traded through checkpoints or listing, and a "gift of mountains and rivers" on logging, mining, hunting, fishing and salt, which was the earliest industrial and commercial tax in China.