【摘要】 金代承袭了辽宋的税收法律制度体系，并基于缓和阶级矛盾、实施仁政，以及促进封建经济的繁荣稳定等目的，不断完善税收减免法律制度。金代的税收减免包括因自然灾害、特殊身份和特殊事件而进行的减免措施。金代税收减免制度体现了承袭前制以加速封建化进程、基于民族特点进行制度创新、减免方式多样化，以及制度缺乏稳定性等特点。金代的税收减免法律制度具有一定的进步性，但固有的局限性也较为明显。更多还原

【Abstract】 Taxation system in Liao and Song Dynasties was adopted in Jin Dynasty. In order to mitigate the class conflict, implement the benevolent governance, and promote the growth of feudal economy, the taxation reduction and exemption system was continuously improved in Jin. The taxation reduction and exemption was carried out under the circumstances of the natural disasters, people with special identity, or special events. The taxation reduction and exemption system accelerated the feudalism process and targeted at the ethnic features, but the system was not stable. The system reflected the progressiveness of times to a certain degree, but also showed its distinct and inherent limitation.更多还原