太平天国后期清政府的“减赋”政策  

Discussion on the Policy of the Qing Government's Tax Reduction after Taiping Heavenly Kingdom

作　　者：潘国旗[1] 

机构地区：[1]浙江财经学院财政与公共管理学院,浙江杭州310018

出　　处：《财经论丛（浙江财经学院学报）》2006年第1期96-102,共7页

摘　　要：太平天国后期,清政府对部分战区省份实行“减赋”政策,在一定程度上达到了它的预期目的。但在太平天国农民起义被镇压后,清政府马上将“减赋”政策转变为清赋政策,加紧对广大农民的横征暴敛,这再一次证明了“黄宗羲定律”,给后人留下了深刻的经验教训。During the later period of Taiping Heavenly Kingdom, the Qing government implemented the policy of redueeing the tax in the partial war zone proviuces, which reached its anticipated goals to a certain degree. But after the Taiping Heavenly Kingdom peasant uprising was suppressed, the Qing government immediately transformed the policy of redueeing the tax into the policy of heavy taxation by the way of checking the taxes to draft the oppressive taxation to farmers, this once again proved “the Huang Zongxi＇s Law”, and left behind a profound experience and lesson to us.

关 键 词：晚清政府 “减赋”政策 清赋政策 经验教训 

分 类 号：F811.9[经济管理—财政学]