黄宗羲,明末清初大学者,被誉为中国思想启蒙第一人。他在系统研究了自秦代以来的农民税赋史后,得出一条规律:每当皇帝意识到农民不堪重负的时候,就会把正税以外的苛捐杂税砍掉一块,部分并入正税,然后宣布不再征收任何苛捐杂税;等到皇帝换了,地方官换了,又会觉得正税不够用,于是又加杂税;加到一定程度又觉得农民负担太重,于是又砍掉一些杂税并入正税……于是,历史上每搞一次“并税”改制,就会催生出一次增加杂税的高潮,农民的负担反而加重一层。这样的改制怪圈,被温家宝总理 Huang Zongxi, a late Ming dynasty and early Qing dynasty, was hailed as the first person to enlighten China. After systematically studying the tax history of peasants since the Qin Dynasty, he came to the conclusion that whenever the emperor realized that peasants were overwhelmed, he would cut aside the exorbitant taxes other than the positive taxes and partly incorporate the positive taxes, And then announced that they would no longer levy any extortionate taxes; until the emperor changed, the local officials changed, they would feel that the tax is not enough, so they added sundry taxes. To a certain extent, they felt that the peasants were overburdened and cut off some miscellaneous taxes Incorporation of the positive tax ... Therefore, every once in history, “tax and tax reform” will give birth to the climax of increasing taxation, but the peasants’ burden will increase even more. This cycle of restructuring, was Premier Wen Jiabao