清末陶煦的《租核》一书在中国农业经济思想史上有其独步之处。书中用大量材料论述了减租的必要性和减租的办法。并论述了农民收入增长对工商业发展的重要作用。他的减租思想对当前我国农村税费改革有积极的借鉴作用。 Tao Xu in the late Qing Dynasty “rent nuclear” in the history of China’s agricultural economic thought has its own uniqueness. The book discusses the need for rent reduction and rent reduction with a large amount of material. And discusses the important role of peasant income growth in business development. His idea of ​​rent reduction has a positive reference for the current reform of rural taxes and fees in our country.