郑观应的厘税改革主张

On Zheng Guanying's Reform of Tax

论述了清末资产阶级改良主义者郑观应提出的改革厘金和关税制度的主张。分析了这两种税收制度的弊端和解决办法 ,反映了中国早期民族工商业者发展本国经济的愿望。

This paper introduces Zheng Guanying's views on reform of Likin and customs duty system,and discusses the malpractice of the two tax systems and the resolution,which reflects the wish that early Chinese businessmen want to develop Chinese economy.