19世纪末,中国面临亡国灭种的危机。为此,严复本着“富强”中国的目的将亚当·斯密的赋税思想引入中国。在赋税理论上,严复对英国议会掌握税收大权的税制理论赞成有加,但同时严复又用治人者和治于人者的思想分析中国皇帝征税、臣民纳税的合理性,这显示了严复思想的不足之处;在赋税原则上,严复对斯密的“平等”、“确实”、“便利”、“节省”税制四原则大加赞赏,主张中国税制采用“平”、“信”、“便”、“核”四原则;在赋税来源及用途上,严复与亚当·斯密都主张赋税在为国家提供财政收入的同时要惠及于民,但在赋税的来源上,尤其是在对工资征税的问题上,严复与斯密的观念又不完全一致。通过对严复与亚当·斯密税收思想的比较研究,可以看出严复对挽救晚清危局的贡献及其局限性。 At the end of the 19th century, China faced the crisis of extermination of its nation. To this end, Yan Fu introduced Adam Smith’s taxation theory into China in the light of China’s “prosperity”. In the theory of taxation, Yan Fu favors the theory that the British parliament holds the tax revenue tax power. However, Yan Fu also analyzes the rationality of the Chinese emperor’s taxation and subjects’ tax payment with the ideas of the governor and the governor. This shows Yan Fu On the principle of taxation, Yan Fu praised Smith’s four principles of “equality”, “truthfulness”, “convenience”, and “savings” tax system, advocating the adoption of China’s tax system “”, “Letter ”, “ ” “nuclear ” four principles; in the tax sources and uses, Yan Fu and Adam Smith all advocate tax in the country to provide financial revenue at the same time To benefit the people, but in the source of taxes, especially in the tax on wages, Yan Fu and Smith’s concept is not exactly the same. Through a comparative study of Yan Fu’s and Adam Smith’s tax thoughts, we can see Yan Fu’s contribution to the rescue of the late Qing crisis and its limitations.