田赋在晚清及民国财政中占有重要地位。由于其封建落后性,在近代财政改革运动中,田赋的改革问题是国人着力探讨的重大课题之一。中国近代田赋改革思想经历了清末、北洋政府和国民政府几个历史时期的发展,对新型地税制度的建设产生了深刻的影响。系统考察近代田赋改革思想的演变过程和特点,对于近代经济思想史研究,具有一定的学术价值。 Tian Fu played an important role in the finance of the Republic of China in the late Qing Dynasty. Due to its feudal backwardness, in the modern fiscal reform movement, the reform of Tian Fu is one of the major topics that Chinese people are trying to explore. The thought of land reform in modern China experienced the development of several historical periods in the late Qing Dynasty, Beiyang government and Nationalist government, which had a profound impact on the construction of the new system of local government tax. The systematic investigation of the evolution process and characteristics of the modern land tax reform thought has certain academic value for the study of the history of modern economic thought.