试析清末陶煦《租核》中的减租思想

On the Idea of Reducing Rent for Land in Rent Verification by Tao Xu

农民负担问题是一个历史范畴,它与中国历代王朝的兴衰有着密切的联系。清末陶煦所著《租核》一书,用大量的实际材料,阐述了农民贫困的原因、揭示了农民处境艰难的状况、提出了一些减轻农民负担的建议,并论述了农民收入增长对工商业重要的促进作用。他的一些思想对当今我国农村税费制度改革有一定的借鉴作用。

Farmer's burden in history was closely related to the rise and fall of the previous dynasties. Rent Verification, by Tao Xu in the end of Qing Dynasty, expounds the difficulties the farmer faced, the reasons why they were poor, puts forward some suggestions to lessen their burden and holds that the increase of the farmer's income may promote the industry and business. His ideas may provide some experiences to be drawn on China's rural tax system reform.