中文摘要：

夏朝作为我国历史上第一个朝代，为履行国家职能，在税政上划九州、制五服、定税赋，明确税收收入的用途，同时设置税收管理机构，加强税收征管，但是夏朝税政存在税负过重、用途不合理的弊端，抚今追昔，要关注税负合理、税收公平、涵养税源与发挥税收的社会稳定功能等问题。

英文摘要：

As the first dynasty in Chinese history,Xia Dynasty carried out government responsibility to divide China to nine states,stipulate five Fu and taxation,to make clear uses of tax revenue and to set up taxation administrative institutes to strengthen tax levy and management. But taxation in the Xia Dynasty has some shortcomings such as heavy tax burden and unreasonable uses.Recalling the past and contemplating the present,the article suggests that China contemporary taxation should emphasize reasonable tax burden,tax equity,developing tax sources and the full role of social stability of tax.