By analyzing some subjects on tax,construction,interest and price in Shushu Jiuzhang(Mathematical Treatise in Nine Chapters),the principal work and results of this paper are as follows: (1) The reasons for not dividing integer part from fraction part in levying taxes of "xia shui zhe bo"and "he mai zhe bo" in "Hu Shui Yi Ge".

Zhuxi s views on taxation,his firm attitude against heavy tax and his continuous efforts to stem any additional taxes all indicate the evolution of his thoughts that help contribute to the formation of Huang Zongxi s Law.

Western Han Dynasty period, the state revenue mainly relies on tax revenue , which Tianzu also accounting for a large proportion.

China s ancient "haves" and "well-to-do people" thinking and affection to taxation;

The Song dynasty is a period in which commodity economy is advanced in Chinese history,but shortage of money,"more officials"and"more expenses"are through the whole dynasty,which is closely connected with its taxation.

Cutting down taxation,especially exempting people from poll tax became the most effective measures to increase the breeding rate quickly.

As an important form of revenue, taxes serves as a right perspective in which people see kingship of medieval Kngland.

This article analyzes the two taxes reform Tandingrumu and Haoxian guigong in the Kangxi and rongzheng of the Qing Dynasty, the author deems that the carryingout of two measures have lightened the burden on the peasants to a certain extent,increased tax revenue on the state,and also guarded against government officials corruption.

In light of the situation,this article discusses two problems,namely (1)items for adjustment of taxable income and (2) principles for adjustment of before-tax deductions.