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This book uses the basic methods of dialectical materialism and historical materialism, starting from the interpretation of cuneiform documents in the ancient Mesopotamia. On the basis of analyzing the historical background of the creation of various tax systems, it examines the origin, development and evolution process of various tax systems in Assyria, the content of tax, objects of tax and collection methods, etc., Thereby exploring the characteristics and laws of the tax system. Assyria's tax system is an extensive unity that highly embodies the political, economic and cultural development of Assyria and Mesopotamia. Therefore, in a sense, this book can be said to interpret the ancient Mesopotamia civilization from an economic perspective.