汉武帝即位以后,由于抗击外族入侵和“内兴功业”的需要,一改汉初薄赋轻徭的指导方针,扩大租税收入以应付巨额的财政开支。而征收工商资产税——“算缗钱”,就是这一时期增加封建租税收入的特殊方式,同时也成为我国古代税收史上的一个突出事件,值得我们予以认真研究。 After the arrival of Emperor Wu of Han Dynasty, due to the need to resist the invasion of aliens and the “prosperous cause in the inner world,” the guideline of abject fame and fortune in the early Han Dynasty was changed to expand the tax revenue to cope with the huge financial expenditure. The collection of industrial and commercial property tax - “count money” is the special mode of increasing feudal tax revenue during this period, but also become a prominent event in the history of ancient China's taxation, it is worth our careful study.