(1) "Opening people's intelligence", "extending people's rights" and the role of education

Liang Qichao believed that the strength of a country changes with the level of education of the people, and clearly defined " The connection between "enlightenment of people's wisdom" and "enhancement of people's rights" reveals the inner connection between autocracy and obscuration of the people, democracy and science. His "enlightenment of people's wisdom" actually has the connotation of scientific and democratic enlightenment. Later, Liang Qichao realized that "people's wisdom" and "civil rights" were not synonymous, so he proposed that education should have a purpose.

(2) The educational purpose of cultivating “new people”

Liang Qichao’s educational purpose is to cultivate new people. New people must have new morals, new ideas, new spirits, new characteristics and qualities. Such as national thought, rights thought, political ability, adventurous spirit, public morality, private morality, freedom, autonomy, self-esteem, martial arts, gregariousness, profit making, popular morale, perseverance, etc.

It can be seen that this new people are new citizens with bourgeois political beliefs, ideological concepts, moral cultivation and the knowledge and skills to adapt to life in a capitalist society.

Taxation Thoughts

Liang Qichao advocated that the collection of taxes must be based on the principle of benefiting the people, and implement the policy of light taxation and flat taxation, and opposed the "taxation to meet the needs of the people" that competes with the people for profit. traditional view. It pointed out that "Westerners must exempt the things necessary for people's daily life from taxes to facilitate the people. China takes advantage of the people's urgency and imposes heavy taxes, such as the salt policy.

There are also Westerners' good laws and good intentions. It was started for the convenience of the people, but China regarded it as a way to help the people, and it caused harassment and harassment. Today's postal service is the same." He proposed that we should imitate the British to implement a flat tax policy to facilitate and benefit the people and then seek prosperity. This is a view that puts economic development first and finance and taxation as its foundation. It was of positive significance to the development of China's capitalist industry and commerce at that time.

Liang Qichao believes that public debt is also a kind of tax. The difference is that "taxation is directly levied on the present, while public debt is indirectly levied on the future." I will analyze part of it and leave it to my descendants." However, he admitted that public debt has a positive significance for economic construction. "Taxes can do their best for a while, but public debt will make it available many times." Therefore, he believes that although public debt increases the burden of future generations, it is also beneficial to future generations.