中国历史上有一个现象:国家的正式税率不高,但老百姓为税负而痛苦。比如明代,黄仁宇先生在《万历十五年》一书的自序中就说道:“过去关于明史的叙述,几乎无不有‘税重民穷’的说法。”税重民穷,是明代人的普遍感受。税重导致民穷,当时的人为税负感觉痛苦,这是研究者根据史料得到的普遍印象。 There is a phenomenon in Chinese history: the formal tax rate in the country is not high, but the people are suffering for the tax burden. For example, in the Ming Dynasty, Mr. Huang Renyu said in the preface of “Wanli Fifteen Years”: “In the past, the narration of the Ming Dynasty almost had no saying that” taxes and people are poor. " The general feeling. Tax burden led to poor people, then people feel pain for the tax burden, which is the researchers get the general impression based on historical data.