本文对俄国殖民统治“关东州”时期的税收进行深入研究,对该时期的征税机构与稽征管理、税收的税种与税率、租税的收入与支出等进行详细的阐述,揭示了在税收中对中国人的不公平性和歧视性,暴露出“沙皇专制就是警察专制”的本质。同时,可成为揭露俄国殖民统治者对大连地区的经济掠夺,对百姓的残酷剥削的又一力证。 This article conducts an in-depth study of the tax revenue during the period of Russian colonial rule “Kanto Prefecture” and elaborates on the tax collection agencies and tax collection and management, tax types and rates of taxation, tax revenue and expenditure, The unfairness and discrimination against Chinese in taxation reveal the essence of the “tyranny of the Tsar is the tyranny of the police.” At the same time, it can be another proof of the Russian plunder’s plundering of the economy in Dalian and the brutal exploitation of the people.