Abstract: This article consists of three sections. First, it intends to describe the similarities and differences over the taxation right, tax system, and other aspects between the imperial China and the West. Second, it examines the forces that caused the changes of taxation law and tax- collecting institutions in China and the west. Third, this article reviews the misunderstanding on studies of imperial China’s tax law and further explores the significance of the two tax systems.

摘要： 本文分为三部分。第一部分从税权、税制结构等方面分析清代中国与西方税法异同的表象；第二部分分析清代中西税收法律制度变迁的动力和原因；第三部分从时间与空间的角度审视学术界对清代税收法律制度的认知误区以及中西方税法的意蕴。