清代征税官员作为清政府赋税制度的执行者,其征税行为直接影响着清政府的财政收入,进而影响到清政府的统治。作者通过列数清代官员在征税中的种种经济犯罪行为,旨在通过行为与结果之间的必然联系,揭示了清政府由于到处充斥着腐败最终走向了灭亡的境地。 As a perpetrator of the Qing Dynasty’s tax system, the tax officials in the Qing Dynasty directly affected the fiscal revenue of the Qing government, thereby affecting the rule of the Qing government. By listing the various economic crimes among tax officials during the Qing Dynasty, the author aims to reveal that the Qing government eventually went to ruin because of the pervasive corruption everywhere.