鉴于田赋在清朝国家财政收入中的重要地位及田赋征收中存在的严重弊端 ,晚清朝野人士有关田赋改革的议论甚嚣尘上。清末主流思想界处理田赋积弊的思路 ,还是沿袭两宋以来的传统 ;也有极少数先进人士以西方近代财税理论和制度为依据 ,对田赋制度提出了全新的改革方案 In view of the important status of land tax in the Qing Dynasty’s state revenue and the serious drawbacks in the collection of land tax, the arguments of the court and field people in late Qing dynasty about the reform of land tax have been rampant. At the end of the Qing Dynasty, mainstream ideological circles dealt with the problem of overwhelming accumulation of advantages and disadvantages, or inherited the tradition since the two Song dynasties. There are also a very small number of advanced people who put forward a completely new reform plan for the land tax system based on the theory and system of fiscal and taxation in the West.