摘要
不合理的税制是晚清中国经济领域中存在的重要问题,是制约国家民族工商业发展和阻碍经济近代化进程的不利因素。维新思想家宋育仁对晚清税制予以高度关注,其税收思想内涵主要包括批判国内税制,赞扬西方税制,提出变革主张。他的税收思想具有与洋争利、持续连贯等特点。
The unreasonable taxation system was an important problem in China's economic field in the late Qing dynasty,which was the adverse factor of restricting the development of the national industry and commerce.As a reforming thinker,SONG Yuren paid much attention to the tax system in the late Qing dynasty.The main content of SONG Yuren’s taxation thoughts includes criticizing domestic tax system and introducing western tax system and putting forward specific conception of reforming tax system.His tax thoughts have characteristics of competing with foreigners for economic rights and continuous.
作者
董凌锋
DONG Lingfeng(Military Editorial Department,The People’s Liberation Army Pr ess,Beijing 100035,China)
出处
《宜宾学院学报》
2018年第1期10-16,共7页
Journal of Yibin University
关键词
宋育仁
税收思想
税制
SONG Yuren
taxation thoughts
tax system
作者简介
董凌锋（1980-），男，山西偏关人，编辑，博士，主要从事中国近代思想文化史研究。
