制税权·财政危机·赋税结构——中、俄、英封建晚期财税体制比较

Comparison of the Finance and Tax System among China, Russia and England in the Later Feudalism Times

中、俄、英3国封建晚期财税体制代表了3种不同的国家政权功能,通过比较中、俄、英3国在制税权、财政危机表现及应对方式、赋税结构的异同,可以看出在世界启动向近代过渡的时刻,中、俄、英3国经济结构的差异和未来发展道路的大致轨迹。

In the later feudalism times ,the Chinese ,Russian and English finance and tax system embody the three types of state regime function. By comparing the power of taxation, the manner of dealing with the finance crisis and similarities and differences of the tax structure, it reflect the differences of economic structure and the track of developing road in the startup moment of world transition to modern times.