Pattern of the evolution of Chinese urban and rural tax system _4513

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Pattern of the evolution of Chinese urban and rural tax system
 
 
Abstract: In this paper, the tax authority based on historical data, more comprehensive, summary description of the evolution of Chinese urban and rural tax system path, that the emergence of differences between urban and rural taxation in China is China's social and economic development to a certain stage of the product, the unification of urban and rural tax system also the social and economic development to a certain stage of the results.   Keywords: tax system, structure, evolution    one look at the origin from the urban and rural taxation revenue trends    from the historical development of human society point of view, the tax at the cradle of primitive society, slave society of the late and early fall to meet tribal and slavery in the common needs of public goods, paid or collected. As the economy was dominated by agriculture, mainly from the agricultural tax revenue. With economic development and economic center of gravity to the cities and towns, from urban industrial and commercial tax revenue to gradually increase. Currently, in the economically developed countries have achieved economic integration of urban and rural, urban and rural also will be a unified tax system, such as value-added tax, sales tax (sales tax), corporate income tax, personal income tax, estate tax, a separate agriculture and farmers have been very rare collection of taxes. Thus, the emergence of differences between urban and rural tax system and the elimination of all social and economic development to a certain stage of the results.    China as early as 4,000 years ago, the tax appeared in summer and on behalf of the prototype - Gong, which is a product of the land and the local specialty of the collection, can be seen as the seeds of agricultural tax revenue. Taxes on trade and industry began in the 11th century BC Western Zhou Dynasty, called off the city of Fu and Fu Shanze. Enter the feudal society, the industrial and commercial tax revenue to expand, and salt, iron, long-established monopoly, the late Tang Dynasty, tea, salt and profits tax, liquor tax accounting for three income tax was 1 / 2 or more. Ming and Qing period, the business tax increase than in the past, increasingly strengthened Restraining Commerce and Finance for the purpose of plunder to tax business tax policy, which seriously affected the commercial and industrial capital accumulation, this is the modern social, economic, One of the important reasons behind.    See from the source of revenue in China's slave society and feudal society, whether it is called the prototype of the tribute tax,You are not allowed to view links. Register or Login, Fu, or the land tax (land tax), labor service, are mainly to from agriculture and rural areas. As developed commodity economy, economic activity is based on subsistence agricultural production, government revenue only to agriculture as the main source of agricultural tax only on land and population as the target. Meanwhile, the market for imposing a tax, entry tax, customs duty and other taxes. Starting from the late Qing Dynasty, the business and the rapid development of foreign trade, the total revenue share of land tax revenue began to decline dramatically (more than 80% from the early Qing Dynasty Qing Dynasty fell to below 20%), industrial and commercial tax revenue from cities and towns and the share of tariff revenue began to rise dramatically. Revolution broke out, after the establishment of the Republic of China, China gradually began to use direct and indirect taxes by the modern form of taxation. Among them, the Beijing Government is the major source of tax revenue tariffs, salt tax and land tax (including land tax accounted for about 20%). Nanjing administration, drawing on Western financial, tax theory and tax systems, based on the establishment of a relatively complete, the coexistence of direct and indirect taxes to indirect taxes (mainly excise taxes, customs duties, the salt tax and sales tax) as the main tax, realized from the feudal regime to the transition of the tax system of modern capitalism, but the land tax has always been a major source of local tax revenue (about 50%). Chinese Communist Party leadership in the revolutionary base areas, public grain (which later became the agricultural tax) is always red and the main source of government tax revenue (generally 70% or even 80% or more.)    Second, the new tax system in rural China to establish and develop    1949 after the establishment of the PRC in the clean up old Chinese tax system and tax system summarized experience in revolutionary base Based on the People's Republic established the new system. January 30, 1950, the Central People's Government Administration Council Premier Zhou Enlai signed the Government Administration Council issued an order, issued including the business tax and income tax of two parts), salt tax, customs duties, payroll tax returns, deposit interest income tax, stamp duty, inheritance tax, transaction tax, slaughter tax, property tax, property tax, special consumption tax and license tax act. In addition to these taxes outside the country is also levying agricultural tax, animal husbandry tax, deed tax and other local taxes.    After the founding of New China, the taxes levied, mainly in rural areas the taxes imposed on farmers with 4:    (a) of the agricultural tax    China's agricultural tax is a tax levied on agricultural income. The early days of New China, the old liberated areas has been completed the land reform, agricultural tax has basically adopted the custom of the collection system in the past, newly liberated areas is far from uniform taxation approach.    1950 年 9 5 March, the new liberated areas in order to unify the agricultural tax system, the Central People's Government Committee published The new liberated areas of the agricultural household as a unit, according to the agricultural population, per capita agricultural income taxable. The calculation of farm income to land should be year-round production of standards, different sources of income in different ways. The average annual household agricultural income agricultural population not exceeding 150 pounds are exempt from staple food, more than 3% -42% were in accordance with (and later gradually increased to 7% -30%) of the 40 full progressive tax rate. Wasteland; to test for the purpose of the farm, forest; schools, orphanages, nursing homes, hospitals from farming the land, through the county (city) people's government approved persons; agencies, units of agricultural production and income, production tasks have been paid to the state who may be exempted from agricultural tax. Cultivated species of wasteland, swidden land, can regularly be exempted from agricultural tax. Victims of natural disasters and poor special provisions, approved for reduction and exemption of agricultural tax.    1958 年 6 3, the first session of the Ninth National People's Congress Standing Committee of the sixth meeting through the with immediate effect. Agricultural tax taxpayers engaged in agricultural production, agriculture and income of units and individuals, taxed as food crops, cash crops, horticultural crops and other types of income to food crops, annual production of basic computing standards. Implementation of regional differences in the proportion of agricultural tax, the provisions of the national average rate of annual yield of 15.5%. According to land reclamation for the taxpayer or otherwise expand the cultivated area of ​​the revenue, in the mountains or the reclamation of the new Reclamation in the economic trees of the revenue from agricultural research institutes, agricultural schools and agricultural land and scattered planting test crops in the house next to the open space of the revenue, or exemption of agricultural tax exemption can be on a regular basis. Taxpayers affected by natural disasters and crop failure because of; farmers production and living there are difficulties in old revolutionary base areas behind the production and living difficulties in minority areas, transport facilities, production of backwardness and poverty of the peasants living in difficult mountainous; revolutionary martyrs families in the rural revolutionary servicemen and other taxpayers with disabilities, the lack of labor or other reasons, is really difficult to pay taxes, after approval, may reduce or exempt agricultural taxes. So far, the agricultural tax system to achieve the unity of the country.    Variety of crops in rural areas in order to balance the tax burden on November 12, 1983, the State Council issued According to this document, gardening income, forest income, income and aquatic provinces, autonomous regions and municipalities shall be levied that specialty agriculture, forestry and other agricultural income tax are the scope of agricultural tax; in taxable agricultural production of forest products, specialty agriculture and forestry revenues obtained agricultural units and individuals for the taxpayers; the agricultural income for the forest products tax basis, a variety of specialty forestry income tax accounting methods and specific measures by the provinces, autonomous regions and municipalities to develop their own based on local conditions; F general agricultural specialty tax rate of 5% -10%, the specific tax rate by the provinces, autonomous regions and municipalities provides (in principle is no less than the grain of the actual tax burden.) For a few products that can be appropriately large profits to raise tax rates, but may not exceed 15%. At this time, there have been agriculture and forestry product tax in 1958 to develop the Industrial and Commercial Tax (Draft) and the 1973 Business Tax Ordinance enacted (draft) of tariff lines (agriculture, forestry, animal husbandry, aquatic products) the same, repeated collection of contradiction. 1984 tax reform tax after the introduction of products, these contradictions still exist.    1994 Reform on Tax System, in order to better adapt to agriculture, forestry, animal husbandry and fisheries development in the actual situation and tax reform, fiscal reform needs, specialty agricultural and forestry products tax , industrial and commercial tax in the agriculture, forestry, animal husbandry, aquatic products tariff lines (excluding change levy slaughter of pigs, cattle, sheep) merger, to levy special agricultural product tax (referred to as special agricultural product tax.) 199