略论晚清田赋改革思想

Brief Discussion of the Reform Ideas of the Feudal Land Tax in the Late Qing Dynasty

鉴于田赋在清朝国家财政收入中的重要地位及田赋征收中存在的严重弊端 ,晚清朝野人士有关田赋改革的议论甚嚣尘上。清末主流思想界处理田赋积弊的思路 ,还是沿袭两宋以来的传统 ;也有极少数先进人士以西方近代财税理论和制度为依据 。

Owing to the importance of the revenue of the feudal land tax and its serious disadvantages in the Qing Dynasty, the government and the public were concerned about the feudal land tax reform .Most people tended to follow the traditional practice passed down from Song Dynasty when they tackled the age-old disadvantages of the feudal land tax .But a few advanced people put forward an entirely new reform plan for the feudal land tax system in the light of the finance and tax theory and system in the modern West.