1. 历代王朝为了确保国家的税收，采取各种法律手段确保小自耕农体系和高度中央集权的农村税收法律制度，在这两者的共同作用之下形成了我国古代农村明税轻、暗税重、横征杂派无底洞的特点。
In the MingGuo period, although the Constitution has the regulation of the tax law system, there is a great distance between the laws, systems and the reality in an illegal society.