清末民初,围绕着裁厘运动,一系列税制改革举措被提出。从晚清政府到北洋政府,再到南京国民政府,改革过程艰难曲折,效果褒贬不一。本文通过对“裁厘改统”的历史过程的分析,总结出成败得失的几点规律,试图为当前深入推进的营改增提供有益借鉴。 At the end of the Qing Dynasty and the beginning of the Republic of China, a series of tax reform measures were put forward around the sanctions campaign. From the government of the late Qing Dynasty to the Beiyang government and then to the Nanjing National Government, the reform process was complicated and difficult, with mixed results. Through the analysis of the historical process of “reorganization and reorganization”, this article summarizes the success or failure of the law, trying to provide useful reference for the current business reform.