中、俄、英3国封建晚期财税体制代表了3种不同的国家政权功能,通过比较中、俄、英3国在制税权、财政危机表现及应对方式、赋税结构的异同,可以看出在世界启动向近代过渡的时刻,中、俄、英3国经济结构的差异和未来发展道路的大致轨迹。 The late feudal fiscal system in China, Russia and Britain represented the functions of three different types of state power. By comparing the similarities and differences in tax power, financial crisis performance, coping style and tax structure between China, Russia and Britain, we can see The moment when the world started its transition to the modern era, the differences in the economic structure among China, Russia and Britain, and the general trajectory of its future development.