A Study On The Thought Of Taxation In The Late Qing Dynasty

The tax is the main source of the country’s fiscal revenues and the powerful lever of macro-control. In China, tax has a long history which can be traced back to the Xia, Shang and Zhou dynasty. In retrospect, there is a closely relationship between tax and both political turmoil and economic fluctuations, which can also be said that the growth of tax thought is absolutely the true portrayal of the trend of prosperity. Now, facing the new 21st century, the historical stage flooded with opportunities and challenges, how does China living in the surging tide of economic globalization and integration effectively adjust the tax and stabilize the economy and then realize the prosperous dreams has been prayed for all the Chinese people.With the clue of the prosperity thought in the late Ch’ing dynasty, this text systematically expounds the main historical figures’tax thought in different stages, then reviews and compares with each other, which tries to find the law of tax evolution. This thesis can be mainly divided into four parts:the first part introduces the research background, significance, research way and method etc. The second part is the domestic and international document summary. The third part mainly interprets the tax thought in the period from "Founded on Agriculture" to "Huan Ben Ji Biao", "Enrich country by Trade" and "Power country by Industry" and makes some pertinent comment according to the specific context and social background, which depicts the evolution from the traditional agriculture tax to modern industrial and commercial tax. This is not only the true portray of the development of national economy, but also the objective reflection of the continuous improvement of productivity and the great turning point in the Chinese tax history which can not be ignored. It even provides the historical reference and theoretical basis of the development of Chinese economy and tax reform in the future. The last part depicts the practical significance of Chinese tax reform effected by the tax thought in the late Ch’ing in the aspect of the height of thought, the angle of humanity, the tax structure, the tax fairness and tax legalization.