提及中国古代的“依法治税”思想，人们往往很容易就联想到春秋战国时期的赵奢。的确，在严厉打击王亲贵族的抗税问题上，赵奢确实称得上是一位“执法如山”的楷模。不过，明代开国之君朱元璋的“依法治税”思想，在“制法”（即立法）和“执法”两方面都对后世产生了深远的影 Mentioning the idea of ​​“taxing according to law” in ancient China, it is often easy to think of Zhao Su of the Spring and Autumn Period and the Warring States Period. Indeed, on the issue of cracking down on the anti-taxation of royal and aristocratic families, Zhao She is indeed regarded as a model for “law enforcement as a mountain”. However, the thought of “administering the tax according to law” by the emperor founding father of the Ming Dynasty had a profound impact on future generations in both the “system of law” (ie legislation) and “law enforcement”