先秦《管子》托名于我国历史上春秋初期的哲学家、政治家管仲,是一部糅合法家、道家、儒家、兵家、农家等诸家思想精华的古代巨著。现存最为完整的版本是西汉刘向编定的,时共86篇,亡佚仅存目录10篇,现存76篇。《管子》一书有2/3以上的内容涉及国民经济,其中论及税赋 Guanzhong, a philosopher and politician named in the early Spring and Autumn Period in the history of China, is an ancient masterpiece that combines the best of various ideologies of legalists, Taoism, Confucianism, military strategists, and peasants. The most complete version of the existing is compiled by Liu Xiang of the Western Han Dynasty, when a total of 86 articles, the only remaining list of 10 lost, the existing 76 articles. More than two-thirds of the “Guanzi” book deals with the national economy, which deals with taxes