浅析郭嵩焘的税收思想

On Guo Songtao′s Thought of Taxation

通过史料分析郭嵩焘的税收思想,以研究近代中国转型时期思想变化轨迹及中国走向近代化的不易。认为郭嵩焘在国内任职期间主要建议创设厘金制度及整顿一些省份的税收,而待其出使英法之后,细心研究西方税收相关制度,使他的税收思想有了很大进步,为中国经济近代化思想的发展起到了奠基作用。

Through historical data, Guo Songtao＇s thought of taxation is analyzed, to study the trajectory of thought in the transition period of modern China and the difficulty on China＇ s march toward modernization. Guo Songtao proposed the likin taxation system and rectified the taxation of some provinces when he held a post in China. When he was sent on a diplomatic mission to Britain and France, his thought of taxation had made a great progress through careful research on the western taxation related system, which played an important and fundamental role in the development of Chinese economic modernization thought.