Abstract: From the perspective of tax，Guanzi proposes the idea of “taking from people with limitation”，including the degree of taking and giving，the degree of up and down，and the ratio of “degree”，to ensure peoples subsistence minimum line and maintain political domination of the safety line. Guanzi makes the idea of “taking from people with limitation” to a political level，advocating the use of taxes to maintain political stability. Since this ideas is essentially served as a monarchy，so under certain conditions，it is still maintaining the autocratic monarchy.

Key words: Guanzi, taking from people with limitation, degree ratio, political domination

摘要： 《管子》诸篇从赋税角度出发，提出“取民有度”思想，包括予取之度、上下之度及“度”的比率等，确保百姓的最低生存线和维护政治统治的安全线。《管子》将“取民有度”思想上升为政治高度，主张利用赋税维护政治稳定，但这种思想实质是为君主专制服务的，所以在一定条件下仍是维护专制王权。

关键词: 《管子》, 取民有度, 度之比率, 政治统治