郭嵩焘在出使西方期间 ,广泛考察西方税收情况 ,包括税收总量、税制及征管情况等。他认为西方税收以便民为原则 ,处理好了利国与利民的关系 ,在税收活动中体现了重商主义的政策取向。 During his mission to the West, Guo Songtao extensively investigated the tax situation in the West, including the amount of tax revenue, the tax system and the collection and administration of tax. In his opinion, the western tax treats the people as the principle and handles the relations between the beneficiary countries and the beneficiaries, and reflects the mercantilist policy orientation in tax activities.