中国古代的农村税费改革及其历史启示

The Reform on Tax and Charge of Archaic Chinese History and Historic Revelation

本文概述了我国历史上的三次重要的税费改革: 唐朝的“两税法”、明朝的“一条鞭法”和清朝的“摊丁入亩”。总结了三次税费改革的背景、内容及结果, 分析了三次税费改革的经验教训, 对我国当前农村税费改革提供了深层次的启示。

The essay summarizes three important reform on tax and charge of archaic Chinese history. “two tax law”on T’ang dynasty, “one scourge law”on Ming dynasty, “booth man enter area” on Q’ing dynasty. Summarizes the background, content and result of three reforms, analyses the experience and lesson of three reforms, and provides profundity apocalypse on currently reform on tax and charge of country.