Jang Tax Reform Ideology And Its Legal Practice

Tax system is an importantly national system. Tax system in Chinese feudal period played an important role in maintaining stability of the state. In the Ming Dynasty,tax system became an important part of the legal system through a series of national legislation. In early of Ming Dynasty,the shortcomings of the tax law led to fierce internal struggle among the ruling class and sharp contradiction between the big landlord class and peasant class,which led to the financial crisis and endangered the rule of the Ming Dynasty. The ideas of tax reform and legal practice of Zhang Juzheng played a key role not only in reversing the financial crisis and the crisis of governance of Ming Dynasty,but also in the development and the improvement of tax law of ancient China. Through the investigation on the ideas of tax reform and legal practice of Zhang Juzheng,this paper explained Zhang Juzheng reformed the tax system and advanced legal changes of Ming Dynasty.