论张謇的税法思想

On Zhang Jian’s Thought of Tax Law

清末明初的状元实业家张謇,有着丰富而又朴素的税法思想。他宣扬轻税主义,力主废除厘金,呼吁免除丝捐,主张改革盐法,倡言调整关税,对中国税法的近代化贡献良多。他关于以税法护商以及以税法促进产业调节的思想,极具理论意义和实践价值。

Zhang Jian,an industrialist and Number One Scholar in the late Qing dynasty,had rich yet plain thought of tax law.He advocated light tax,supported abolishing "likin",called on avoiding silk tax,proposed to reform salt tax law,and initiated to adjust tax.He has great contributions to Chinese tax law in modern time.His thought of protecting business by tax and promoting industry adjustment by tax law is of theoretical significance and of practical value.