明末思想家黄宗羲分析了我国封建时代税制变化情况,提出了关于税制改革的所谓“黄宗羲定律”。黄宗羲定律,简单地说就是指黄宗羲在《明夷待仿录·田制三》中提到的“积累莫返之害”。“积累”指将杂税并入正税的多次过程;“莫返”指杂税并入正税以后不再析出,而且会不断增加;“ Huang Zongxi, a thinker in the late Ming Dynasty, analyzed the changes in the tax system in the feudal era in China and proposed the so-called “law of Huang Zongxi” on the reform of taxation system. Huang Zongxi’s law simply refers to Huang Zongxi in the “Ming Yi pending imitation field system three” mentioned in the “accumulation of return to harm.” “Accumulation” refers to the multiple process of incorporating miscellaneous taxes into the positive tax; “returning to the non-repayment” refers to no further precipitation after the miscellaneous tax is incorporated into the normal tax and will continue to increase;