How to Study the Ideology of Taxation in Chinese Governance

State taxation refers to the specific distribution relationship formed by a state by virtue of its political power, in accordance with the standards predetermined by law, mandatory and gratuitous to the various types of taxpayers within its jurisdiction, the collection of physical or monetary. The role of taxation is the external manifestation of the function of taxation under certain economic conditions. At different historical stages, the function of taxation plays different roles. At the present stage, the role of taxation is mainly manifested in the following aspects: 1. Taxation is the main form and tool for the state to organize financial income Taxation plays an important role in ensuring and realizing financial income. Taxation plays an important role in guaranteeing and realizing the financial revenue. Due to the compulsory, gratuitous and fixed nature of taxation, it can guarantee the stability of the revenue; at the same time, the collection of taxation is very extensive, and it can raise the financial revenue from many aspects.2. Taxation is one of the important levers of the state to regulate the economy. The state can regulate the social production, exchange, distribution and consumption through the setup of taxes and the regulations on the tax items, tax rates, plus or minus taxation, etc., and promote the healthy development of the social economy. The State can regulate social production, exchange, distribution and consumption and promote the healthy development of the social economy through the setting of taxes and the regulation of tax items, tax rates, levies and remissions. Third, taxation is an important means for the state to realize economic supervision.

As the reform and opening up continue to deepen, various problems and ideas appear in the process of social development, not only the impact on the traditional Chinese culture society, but also directly on the construction of the tax department and tax workers personal thought to produce a fierce impact, in the face of the challenge, the excellent tax culture for the tax department to overcome the difficulties, deal with the challenges, and accelerate the development of an irreplaceable role. State tax culture, as an important part of advanced socialist culture, is the sign of progress and development of the state tax authorities, is the driving force to promote the development of the state tax cause, in the current new situation of rapid development of the social economy and tax cause, vigorously strengthen the construction of the state tax culture, has an extremely important practical significance and historical significance.

One, the generation and development of tax in ancient China

Tax is an ancient economic category, from the point of view of the history of human development, tax is a category of distribution with the development of the country is essentially linked to the formation of the country and the emergence of the country, as early as in the Xia Dynasty in China has produced the country by virtue of the political power of the mandatory form of levy - tribute, it is generally believed that the tribute was the first time in the Xia Dynasty. As early as the Xia Dynasty, China had already produced a form of compulsory levy by the state by virtue of its political power - tribute, which is generally regarded as the agricultural products levied by the Xia Dynasty royal family on the tribes or commoners belonging to them according to the average of the harvest of the land in a number of years in a certain proportion. To the Shang Dynasty, the tribute gradually evolved into a law. To the Zhou Dynasty, the auxiliary law and evolved into the law. Xia, Shang and Zhou dynasties of tribute, help, Che, are on the land harvest of the original form of compulsory taxation, in the land ownership system at that time, the rent and tax certain features, from the perspective of the origin of taxation, they are the original form of taxation, is the embryonic stage of the development of taxation. During the Spring and Autumn Period, the "initial tax mu" implemented by the State of Lu to adapt to the development of private land ownership system marked that China's tax from the embryonic stage into the mature period. "This was the first time that private land ownership was legally recognized, and it was an important economic reform measure in history, as well as a milestone in the origin of taxation. In addition to the above agricultural taxes, as early as the Shang Dynasty, China already had commercial and handicraft taxes. Commerce and handicrafts have been developed in the Shang Dynasty, but there was no tax at that time, that is, the so-called "market place but not tax, and ridicule but not levy."

The Zhou Dynasty, in order to adapt to the development of commerce and handicrafts, began to levy "Guan Shi Fu" on the goods that passed through the barriers or listed on the market, and "Shan Ze Fu" on logging, mining, hunting, fishing, and cooking salt. This is the earliest industrial and commercial tax in China.

After the unification of the six states by Qin, the tax system was improved on the basis of the original tax system. Field rents and taxes were an important source of property for the Qin state. With the gradual development of social economy, the feudal state implemented a centralized system of power and a standing army system. The expansion of the monarch's power and the expansion of governmental expenses forced the ruler to implement authoritarian levies, and the authoritarian color of taxation became increasingly strong. Service and service is the main source of finance of the feudal state, successive rulers have attached great importance to the legislation of the service, Sui and Tang pre-tax system are based on equalization of land system of rent and mediocrity adjustment system. Song dynasty still inherited the Tang two tax law, but will be divided into two taxes, while Song salt tax is the country's main financial income, in addition to the sea trade and the overseas countries to trade in China, the merchant ship tax. To the Yuan Dynasty, began to wine and vinegar and other monopoly and tax. In addition, the city tax law and commercial tax law were also implemented. Ming and successive generations, is still mainly agricultural economy, agricultural tax, field tax is the country's largest financial income, the early years of the Ming Dynasty, in order to ensure that the government's financial revenue, most of the areas of the country's household registers, land status of the inventory, compiled records of the household registers of the "yellow book" and records of the land status of the "fish scale atlas" as the basis for the collection of taxes. The second most important tax in the country was the salt tax. During the Ming Dynasty, there was a great development of internal and external trade, and commerce was very developed. In order to increase the revenue of the treasury, the Ming government put into circulation of the products are taxed according to law, the state from the beginning of the law is not expressly provided for arbitrary taxation to pay attention to the law of taxation. Since the beginning of the Qing Dynasty, with the development of the economy, the population increase, the liberalization of land sales, the population and land tied together has become meaningless. Finally, in the last year of the Kangxi period, the tax on the population was abolished, and the system of combining the land and the ding was implemented. And the establishment of the bill, indicating that this relationship between the national economy and the people's livelihood of the decision has more legal guarantee. To the Republic of China period, with the impact of the commodity economy, as well as the formation and development of modern national industry and commerce, the tax system gradually changed significantly. First, the indirect tax levied on urban industry and commerce surpassed the historical field tax and gradually rose to become the main tax. More importantly, modern direct taxes were introduced from foreign countries during this period. Modern direct tax was first created in Britain at the end of the 18th century, and was generally implemented in capitalist countries in the 19th century. In our country, from the 20th century 30 and 40 s only began to implement, at that time the nationalist government ministry of finance once dedicated to this direct tax department, at first in October 1936 for the first time to levy income tax, summarize, China's tax history has a long history, the beginning of the Xia dynasty, appeared on the tributes. Into the Warring States, to Lu "first tax mu" as a sign, began to collect physical field tax. Rent and tax system has continued to Qin, Han and Jin. In the Northern Wei Dynasty, the equalization system was implemented, and in the Tang Dynasty, the system developed into the rent and mediation system. After the Anshi Rebellion, the Tang began to implement the "Two Taxes Law", which was based on the standard of taxing land and property, and was levied in the summer and fall. The "Two Taxes Law" was used until the Ming Dynasty. In the middle of the Ming Dynasty, Zhang Juzheng proposed the "One Whip Law", which combined the field tax, corvée and miscellaneous taxes. After the establishment of the Qing Dynasty, the "One Whip Law" was still used in the collection of land tax, and in the middle of the Qing Dynasty, the "Apportionment of Din into Land" was implemented to simplify the collection procedures and to complete the unification of land tax and service. In the modern era, the introduction of modern direct taxes in the West, the construction of the tax system gradually towards standardization, institutionalization.

Second, the ancient Chinese tax thought

In the source of national revenue, most of the ancient Chinese financial management ideas advocate the tax revenue as the main source of fiscal revenue, the Northern Song Dynasty's Li meti put forward "the country's treasure, rent and tax also". Some advocated focusing on non-tax economic income as the source of fiscal revenue, such as the book "Guanzi", which was against forced registration and advocated expanding economic income to replace rent and tax income. As to how to expand economic revenue, the book of Guanzi offered remarkable insights beyond the common imagination, advocating the use of monetary, price, trade and other policies to increase non-tax

economic revenue. In terms of taxation, most of the ancient Chinese financial management ideas advocate "light tax", such as "light corvée" proposed by Confucius and Mencius, "light servitude" proposed by Su Wei during the reign of Emperor Wen, and "light tax" proposed by Zhu Yuanzhang. Zhu Yuanzhang's idea of "light levies" was to "build up the people's money and rest the people's strength", and Qiu Jun's idea of "the upper level should not be too much or too little when taking from the lower level", etc. In addition, according to the development of history, there are many other ways in which the government has been able to improve the quality of life. In addition, according to the historical development, the taxation thought in the pre-Qin period was mainly influenced by the thinkers in the Spring and Autumn and Warring States Periods. For example, the pre-Qin Confucianism represented by Confucius, Mencius and Xun Zi advocated thin taxation and opposed heavy taxation. The pre-Qin legalists advocated the consolidation of the power of the emerging landlord class through the rule of law. Reflected in taxation, they were not in favor of undifferentiated light taxation, and advocated the use of light and heavy taxation to implement their policy of emphasizing agriculture and suppressing commerce. From the Qin Dynasty to the Qing Dynasty, with the deepening of feudalization and the strengthening of centralized rule, taxation became an important part of maintaining the strengthening of feudal rule, which was especially obvious in the late Ming and Qing Dynasties, and the authoritarian color of taxation thought was increasing. From the beginning of the Ming Dynasty to the eve of the Opium War in the Qing Dynasty, China's feudal economy gradually went to collapse, nurturing the sprout of capitalism. Important changes also occurred in the field of fiscal and taxation thought. The rulers often took the principle of mercantile as the guideline to deal with the financial and tax affairs of the state, and the main source of tax of the state at that time also had the land tax burden began to change gradually to the commercial tax burden. It seems that the attribute of taxation is a function of the state, and it is mandatory and gratuitous as its basic characteristics. The fiscal and taxation advocates and measures in ancient China objectively conformed to the development of history, and reflected certain requirements and wishes of the people, but in the final analysis, they were for the purpose of "fetching for the people", for the interests of the state, and for the purpose of solving the financial problems of the state. The financial problems of the country. Therefore, the interests of tax collectors and taxpayers are fundamentally inconsistent. The ancient tax system, especially the emphasis on agriculture and suppression of commerce, an administrative policy and taxation principle pursued by the feudal ruling government, economically suppressed the natural development of the commodity economy, politically strengthened the authoritarianism and centralization of feudal rule, and was also an important reason for the decline of our country in the modern period.

Third, the development of market economy and tax reform

Since the founding of the People's Republic of China, China's tax system has basically established the mode of double main tax composite tax system, i.e., turnover tax and income tax as the main tax, supplemented by the tax system of other taxes. Especially with the 1994 tax reform as a watershed, China's tax system has entered a stage of comprehensive reform and deepening, the establishment of a new tax system in line with the socialist market economic system. 1978 China began to implement the reform and opening up at the same time accompanied by tax reform, the development of the tax system in the period before 1978, basically consolidation and simplification of the trend. The main reasons were: firstly, it was compatible with the purely planned economic system; secondly, in the early stage of socialist construction, when the public economy was in the dominant position, there was not enough understanding of the role of taxes in regulating the distribution of economic levers and so on. Nevertheless, China's tax system at this stage played its due role. after 1979, with the emergence and gradual promotion of the household contract responsibility system in the rural economy, the agricultural tax system was adapted, reformed and perfected. in September 1980, the Chinese People's Republic of China (PRC) promulgated the Law of the People's Republic of China on Income Tax of Chinese-Foreign Equity Joint Venture Enterprises (CREJVs), the Chinese People's Republic of China (PRC) promulgated the Law of the People's Republic of China on Individual Income Tax (PIT). In 1981, the Law of the People's Republic of China on Income Tax of Foreign Enterprises was promulgated, and at the same time, it was clearly stipulated that foreign-related enterprises would continue to follow the revised unified tax for industry and commerce and pay the license tax on the use of vehicles and vessels and the urban real estate tax. So far, China's foreign-related tax system was initially established. in September 1980, the Chinese people's *** and the country's sino-foreign joint venture enterprise income tax law and the Chinese people's *** and the country's individual income tax law, 1981, the Chinese people's *** and the country's foreign enterprise income tax law, at the same time

Clearly stipulates that foreign-related enterprises continue to follow the revised industrial and commercial uniform tax, and to pay license tax on the use of vehicles and vessels and urban real estate tax. At this point, China's foreign-related tax system was initially established. 1984, the country implemented the second step of profit tax reform, that is, a comprehensive reform of the industrial and commercial tax system. After the completion of the two steps of profit tax reform, on the one hand, it basically rationalized the profit distribution relationship between the state and enterprises, fixed the distribution relationship between the state and enterprises in the form of law, expanded the autonomy of enterprises, strengthened the vitality of enterprises, and also made the state finance have stable growth. On the other hand, a tax system with turnover tax and income tax as the main body has been initially established. 1994 tax reform is the largest, broadest and most profound tax reform since the founding of New China, and the reform program was formulated on the basis of the tax reform after China's reform and opening up, after years of theoretical research and practical exploration, and after drawing on the successful experience of foreign countries in building tax systems, and combining with China's national conditions. The reform program was formulated on the basis of the tax reform after China's reform and opening up, after years of theoretical research and practical exploration. After this tax reform and subsequent gradual improvement, by the end of the 20th century, China had initially established a tax system that adapted to the needs of the socialist market economy system, which played an important role in ensuring fiscal revenue, strengthening macro-control, deepening reforms, expanding opening-up, and promoting economic and social development. Through these reforms, China's tax system has been further simplified and standardized, the tax burden has become fairer, the role of macro-control has been enhanced, and a substantial increase in tax revenues has been achieved in successive years on the basis of promoting sustained and rapid economic growth.

Four: Criticism and Inheritance of Ancient Taxation Ideas

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