清末民初,内忧外患纷至沓来。特别是清朝光绪以后,国家财政日渐穷乏,原有税种既乱且杂,不少“恶税”越发遭到民众的痛恨和抵触。在此背景下,清政府出于自保,开始仿效西洋税 At the end of the Qing Dynasty and the beginning of the Republic of China, internal and external problems followed. Especially after the Guangxu in the Qing Dynasty, the state finances became poorer and the original taxes were both chaotic and complicated. Many “evil taxes” were more and more hated and contradicted by the people. In this context, the Qing government for self-protection, began to follow the Western tax