工商税收系相对农业税而言,通常是指政府对从事工商业经营活动的公司、商号或个人所征收的税赋。至近代,顺应进出口贸易及资本主义工商业的发展大势,商税范围急剧扩张,针对工业生产的税收比例也在增加。近代中国的税收结构山以传统田赋、盐税为主体,到以关、盐、统税为中心,进而发展出直接税体系,因应了本土的社会经济转型及财政需求,也是世界范围内的资本主义工商税收制度扩散的必然结 Commercial taxes refer to taxes levied on companies, trades or individuals engaged in business and commerce activities, relative to agricultural taxes. In the modern era, complying with the general trend of development in the import and export trade and capitalist industry and commerce, the scope of business taxation expanded rapidly and the tax revenue for industrial production also increased. In modern China, the tax structure is based on traditional land taxes and salt taxes, and centered on customs, salt and taxation, and then developed a direct tax system. In response to the local social and economic restructuring and financial needs, it is also a worldwide capitalism Industrial and commercial tax system inevitable result of proliferation