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1840年鸦片战争后,中国沦为半殖民地半封建社会,民族危机空前严重,伴随着西方强大的经济侵略,西方的思想文化也以空前的规模、力度和深度冲击着中国传统文化。使全国人民在思想上产生了巨大的震动,社会各阶层都从各自的立场、不同的角度纷纷探讨救国图强的途径,从而兴起了一股强大的、长达半个多世纪的救国图强的社会思潮。在经世致用、救亡图存思想指导下,晚清开启了一系列变革,其中财税体制的变革首当其冲。
After the Opium War in 1840, China became a semi-colonial and semi-feudal society with an unprecedented ethnic crisis. With the strong economic aggression in the West, Western ideology and culture also hit the Chinese traditional culture with unprecedented scale, intensity and depth. So that people across the country have undergone tremendous tremendous ideological shocks. All walks of life in society have explored ways to save the country from various perspectives and from different perspectives, thus creating a powerful national rescue plan that has lasted for more than half a century Social trends. Guided by the ideas of being practical and saving the nation, the late Qing dynasty started a series of changes, of which the fiscal and taxation system was the most important one.