论清末税务政策改革

On Tax Policy Reform in the Late Qing Dynasty

清朝末年,连续不断爆发的农民起义和战争失败导致的赔款给清王朝的统治造成了巨大的危机和财政上的压力。当时清廷竭力采取一系列改革以化解这场内忧外患的深刻危机,特别是在财政管理上的改革,其中税制财政体制是整个财政改革的过程中的重点。这一改革客观上加快了中国税收现代化的进程,改善了当时的中央和地方财政的困境。缘于此,本文试将探讨清末税务政策改革,有助于对其客观评价。

During the late period of the Qing Dynasty, the frequent outbreak of peasant uprisings as well as war reparations for foreign countries posed a huge economic burden to the Qing government＇s finance. Thus, in order to address the problem, the Qing government initiated a series of fiscal reforms, among which the reform of tax system was given a priority. This, on an objective level,accelerated the modernization pace of China＇s tax, and at the same time, alleviated the fiscal predicament of the central and local governments. Based on the point, this thesis is going to discuss the reform of tax policy in the late Qing Dynasty, and make objective comments on it.