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赋税制度是中国经济史研究的重要内容,能反映一个时期社会的政治经济情况。中国近代赋税制度经历了鸦片战争后晚清政府,北洋政府和民国政府三个时期的变迁,与传统赋税制度相比,有新的特点。因此,对中国近代赋税制度变迁进行研究,具有重要的史学价值。
The tax system is an important part of the study of China’s economic history and reflects the political and economic conditions of society in a period of time. The modern tax system in China experienced three changes during the late Qing Dynasty, the Northern Warlords and the Republic of China after the Opium War. Compared with the traditional tax system, the tax system has new features. Therefore, the study of the tax system in modern China has great historical value.