初税亩是我国历史发展进程中的一个大事件，在赋税史上则具有更重大深远的意义，将之称为中国赋税史上的里程碑，诚不为过。中国历史经历了夏、商两代之后，进入西周。西周的奴隶主占有制发展到春秋时代（前770-前476年），其土地国有制（井田制）已不适应社会生产力发展的要求 The early tax on acres was a major event in the historical development of our country. It has even more profound and far-reaching significance in the history of taxation, which we call the milestone in the history of taxation in China. Chinese history has experienced Xia, Shang two generations, entered the Western Zhou Dynasty. In the Western Zhou Dynasty, the ownership of the slave owners developed to the Spring and Autumn Period (before 770-47 BC), and their state-owned land system (well field system) was not suitable for the development of social productive forces