为扭转财政困窘的局面,光绪朝对财政税收积弊进行了清理,其清理措施主要集中在钱粮、厘金、盐税、关税四者之上。对钱粮的整顿主要从扩大承粮面积,舒缓民困,整肃吏治,完善钱粮征缴等方面着手;对厘金之弊的清理之策主要集中在定人事、核收支、裁局卡、严制度等方面;对盐税弊端的整治集中在禁私、缉私,裁革陋规、浮费,查中饱,严考成等方面;整顿常税的措施则主要是恢复停废的常关以及裁减陋规、浮费,中饱归公等。 In order to reverse the financial embarrassment, the Guangxu dynasty cleaned up the fiscal and tax liabilities, and its liquidation mainly focused on the four sources: money and grain, likin, salt tax and customs duties. The rectification of money and grain mainly starts with expanding the grain-bearing area, alleviating the hardship of the people, rectifying officials and improving the collection of money and grain, etc. The policy of clearing up the disadvantages of likin is mainly focused on personnel, nuclear revenue and expenditure, And so on; the rectification of the drawbacks of salt tax focused on the ban on private and anti-smuggling, the reform of the rules and regulations, floating fee, full investigation, strict examinations and other aspects; rectification of the normal tax measures are mainly to resume the regular stop and waste reduction, Floating fee, full of public and other public.