The fiscal revenue and fiscal expenditure policy is the core content of the fiscal policy of the Northern Wei dynasty.Taxation,basic economic zone construction and commercial policies constituted the important contents of the fiscal revenue policy of the Northern Wei dynasty.Serving the royal family's consumption,ensuring the military expenditure and the normal operation of the administration are the important considerations when designing the fiscal expenditure policy of the Northern Wei dynasty.Due to the particularity of the transformation of the Northern Wei's economy from nomadic to farming,the deinstitutionalized characteristics of early fiscal revenue and expenditure were more obvious,and it was difficult to take into account the people's livelihood.After the restructuring of Taihe,the fiscal revenue and expenditure policy gradually entered the track of institutionalization.However,due to the influence of the current situation and the interference and destruction of the social economy by related groups,the institutionalized fiscal policy was still difficult to implement effectively,which had a serious impact on people's livelihood.This led to the further aggravation of poverty and the polarization between the rich and poor then.
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