近代中国国家转型的核心要义是建立起推动工业化的发展型国家，从传统农耕文明走向现代工业文明。晚清政府一方面受制于传统农业社会的地权结构和租税制度，农业剩余大部分被地方精英“截留”；另一方面在内外冲击的境况下，“厘金财政”和“债务财政”

加剧了中央—地方财政二元分离的格局。两者的叠加使晚清政府始终无法摆脱“税收困境”，最终严重的财政危机导致了政治危机。因此，重建国家官僚组织与基层乡村社会的联结模式，革新旧体制下农业产出大多成为地主租金而非国家税收的财政制度,使农业剩余更有效地转化为工业资本积累，成为近现代中国国家能力建设的核心议题。

财政能力, 国家能力建设, 税收困境, 现代化转型

The core essence of the transformation of the modern Chinese state was to establish a developmental state that could drive industrialization, transitioning from a traditional agrarian civilization to a modern industrial one. On one hand, the late Qing government was constrained by the land ownership structure and tax system of the traditional agricultural society, where the majority of agricultural surplus was “intercepted” by local elites. On the other hand, during periods of internal and external shocks, the “lijin tax system” and “debt-based finance” exacerbated the dual separation of central and local finances. The combination of these factors left the late Qing government perpetually trapped in a “taxation dilemma”, which eventually led to a severe fiscal crisis and a political crisis, plunging the late Qing into a semi-colonial and semi-feudal state. Therefore, restructuring the connection between the bureaucratic organization of the traditional imperial system and grassroots rural society, and reforming the fiscal system where most of the agricultural output under the old system became landlords’ rent rather than state taxes. Thus making agricultural surplus more effectively transformable into industrial capital accumulation, and became the core issue in the state capacity building of modern China.

 fiscal capacity, state capacity building, taxation dilemma, modernization transformation