我国正在试行减轻农民负担的税费改革,有人提出要防止“黄宗羲定律的陷阱”。我对这一提法的严谨性表示质疑。其一,黄宗羲对历史上赋税的总结不是首创,南宋的李心传提出类似的结论早几百年,其表述更为准确。假如这一结论能称得上定律,就不应只以黄宗羲的名字命名,应称为“李心传定律”或“李黄定律”。其二,既然称它为定律,那么对改革应起约束或指导作用,而不应是一个陷阱。只有改革取向不对,才受定律的处罚。其三,农村税费改革客观上存在着多个定律约束, Our country is trying to reform the taxes and fees that lighten the peasants’ burden. Some people propose to prevent “the trap of Huang Zongxi’s law.” I question the rigor of this formulation. First, Huang Zongxi’s summary of historical taxes is not the first one. Li Xinshun of the Southern Song Dynasty made a similar conclusion as early as several hundred years ago, and his formulation is more accurate. If this conclusion can be called the law, it should not be named after Huang Zongxi, it should be called “Li Xin Chuan Law” or “Li Huang’s Law.” Second, since it is called a law, it should be a restraining or guiding role for the reform and should not be a trap. Only the reform orientation is wrong, only by the law of punishment. Third, there are many laws and bounds on the objective of rural tax reform,