Historical Research And Reflection On The Chinese Tax System After Liberation

The tax system is an important part of the national economic system.Since the founding of the People’s Republic of China,Chinese tax system has undergone many changes with the development of national economic politics and reflect a certain law of social system development.Based on the theory of institutional change and the theory of taxation system,According to the historical node of the reform and opening up in 1978 and the key node of the tax-sharing reform in 1994,the history of China’s taxation system after the founding of the country is divided into three stages.Investigate the course and characteristics of its changes from various stages of development,Then comprehensively consider the tax system after the founding of the People’s Republic,Analysis of changing factors and changing laws,this paper comprehensively analyzes the changes of tax system,Also examine its rationality,Therefore,it proposes countermeasures for the development direction and reform path of the future taxation system.Based on the theory of institutional change and the theory of taxation system,this paper comprehensively analyzes the evolution of China’s taxation system and investigation and thoughts on the Changes of Tax System after the Founding of the People’s Republic,Designed to make constructive suggestions for the future development of Chinese tax system.The beginning of this paper is the introduction part.It mainly introduces the background,theoretical significance and application value of the topic,the research status at home and abroad,the analysis tools and research methods,the research characteristics and the innovation of the article.The first chapter is the theoretical basis,which mainly includes the theory of tax system and the theory of institutional change.In the theoretical part of the tax system,Based on the definition of the basic connotation and characteristics of the tax system,this paper introduces the taxation thoughts of the classic Marxist writers and the western tax theory;In the theory of institutional change,this paper introduces Marxist institutional change theory and new institutional theory while analyzing institutional and institutional changes.The second chapter is the historical investigation of the new Chinese tax system.This chapter introduces the development of Chinese tax system since the founding of the People’s Republic of China,including the establishment of the new Chinese tax system and preliminary reforms(1949-1978),the gradual reform track of the tax system(1979-1993),and the comprehensive reform process of the tax system(1994--)three historical periods.The third chapter is the thinking part of the development history of the tax system.This chapter summarizes the influencing factors and main evolution characteristics of the tax system changes on the basis of the historical investigation of the tax system,and considers the rationality and defects of the history of tax system changes.Analyze the current status of the tax system.The fourth chapter is the part of the future prospects and reform measures of the tax system.This chapter puts forward the goal orientation of the reform and development of the tax system in the future and establish specific measures for the modern tax system to ensure the government’s fiscal revenue and meet the needs of public expenditure,take into account efficiency and fairness,give full play to the role of tax regulation,and promote coordinated economic and social development.