鸦片战争爆发后,中国的社会经济发生了重大变化,税收制度也随之出现重大转折。在晚清国债的推动下,田赋、盐税等传统封建赋税在税收体系中的地位急剧下降,而以厘金、海关税为代表的新型工商税在税收体系中的地位迅猛上升,自秦朝沿袭至前清的“征农”为主的封建赋税制度逐渐转向以“征商”为主的近代赋税制度。 After the Opium War broke out, China’s social economy has undergone major changes, and the tax system has also witnessed a major turning point. Under the impetus of national debt in late Qing Dynasty, the traditional feudal taxes such as land tax and salt tax dropped sharply in the tax system. However, the new industrial and commercial tax represented by likin and customs tax rose rapidly in the tax system, The feudal tax system dominated by “levy farmers” gradually turned to the modern tax system dominated by “consultants”.