The Taxtion Modernizalition Process In Recent China And Its Thought History Inspection

The taxation system in recent China proceeded in the three stages from the traditional simple direct tax to indirect tax, then to modern direct tax as main tax. In accordance with the change of dynasties and economic development in recent China, the tax modernization process can be divided into more or less the originator, the foundation, shaping and variation times. Among these four periods, the later Qing dynasty is the originator.The Qing government brought up the tax divided for the first time, attempted to tax reform initially. The mercantilism, westnization and restoration thinkers claimed the tax improvement opinions sequencely. The Beijing government period is the foundation. The government adjusted the old tax system, divided the centre tax and local tax, pushed the new taxes, settle the basic of modern tax system. The financier in government, the Bourgeois revolutionlist, and the finance schlor explored the tax amelioration actively. The former national government period is the shaping time. The government definited the tax power distribution between cetral and local governments, shaped the modern taxation ststem taken direct tax as the main tax. The officer and the economist ponder the many tax problems deeply. The middle and later national government period is the variation time. The government modulated the taxation system with the situation changed, made the tax modernization differently. The authorities and the experts discussed the taxation in war time and demobilized time ardencially, meditated the beforetime taxation system,and put forward the many goodwill suggestion. The recent China accomplished the taxation modernization course successfully, established the tax model according with the modern tax theory, constructed the intergrate capitalism taxation system.Through the review about the taxation modernization in recent China, we can find the process is the positive system planning by the government be faced with the external pressure, and the thinker absorbed the advanced experience. The process is also that the government and the experts created the taxation renovation combine the theory with the practice of China. The process is also the progressive reform, realized the goals step by step adapt with the historic event and productivity then.At the same time there are much problems, such as the mistakes of land tax renovation, the unfits of indirect tax, the disorders of direct tax, the bad contidions of local tax, and the low level of tax income, cant be solved as limited by the historial conditions and economic development.The review is valuable to the nowadays taxation syatem reform. It can provide the eye angles to the next step from the three parts with the taxation system, tax sorts and taxation management.