《孟子·告子下》里记载了一段孟子和魏相白圭关于税率的讨论。白圭提出超低税率的设想,孟子则认为超低税率只适合小国,不适合大国,因为大国需要各种官员来治理,有大量政务要开展,超低税率无法满足国家正常运转的需要,应该采取较轻而适度的税率。孟子提出“大国财政”思维,是因为大国是最基本的国情,制定任何财政制度和财政政策必须首先考虑这个基本国 Mencius and Gao Xianggui recorded a discussion on tax rates under Mencius. Bai Gui put forward the idea of ​​ultra-low tax rate, while Mencius believes that the ultra-low tax rate is only suitable for small countries and not suitable for big powers because big powers need various officials to govern and a large number of government affairs should be carried out. Ultra-low tax rates can not meet the needs of the normal operation of the country. Take a lighter and modest tax rate. Mencius proposed that the thinking of the “big powers fiscal” should be based on the fact that a big power is the most basic national condition. To formulate any fiscal system and fiscal policy must first consider this basic state