论英国从封建社会向资本主义社会的转型——以国家税收为视角
On the Transition of England from Feudal to Capitalist Society—National Taxation as a Perspective

英国社会由封建主义向资本主义的转型也表现在其国家税收的变化上。通过对比在中世纪晚期与近代早期几个世纪间的英国税收，我们可以发现：英国的税收规模不断增大；关税等商业税代替农业税成为主要税种；乡绅与市民阶层成为纳税的主体并逐渐参与到国家政治中来；行政在财政支出中所占的比重日益加大。而英国税收在这一段时间中发生如此变化的原因，就在于其社会产业结构与阶级结构正在逐步地迈入资本主义。
The transition of British society from feudalism to capitalism was also manifested in the changes of its national taxation. By comparing British taxation in the late Middle Ages and the early modern centuries, we can find that: the scale of British taxation increased continuously; commercial taxes, such as tariffs, replaced agricultural taxes as the main taxes; the squire and the citizen class became the main taxpayers and gradually took part in the politics of the country; and the administration accounted for an increasing proportion of the financial expenditures. The reason for such changes in British taxation over the period of time was that its social and industrial structure and class structure were gradually moving into capitalism.