| In the history of ancient Chinese taxation,the reform of the two-tax law in the Tang Dynasty was a landmark reform of tax and corvee system.The implementation of the two-tax law not only replaced Zu-Yong-Diao system as the most basic tax and corvee system in the mid-late Tang Dynasty,but also laid the foundation for the tax and corvee system in successive dynasties after the Tang Dynasty.Because of the important historical position of the two-tax law in the Tang Dynasty,scholars at home and abroad have conducted in-depth research on the causes,main contents,system defects,implementation defects and other aspects of the two-tax law in the Tang Dynasty,and have achieved fruitful results.Based on ancient and modern works,this article introduces the background and main content of the two-tax law,discusses the system value embodied in the reform of the two-tax law,and analyzes the contradictions exposed in the practice of reform.This article based on the foregoing discussion and analysis,combined with our country’s current tax law system and practice,provide some suggestions on the reform of the current tax law in China.The article consists of a preface and four chapters.Introduction reviews the representative academic works related to the article,clarifies the perspective and reasons for selecting the topic,and explains the research ideas and innovations of this article.Chapter 1 introduces the background of the two-tax law.In the first year of Jianzhong,poor peasants lost their land severely in society,and the central financial revenue could not meet the expenditure.The political parties of the court were fighting fiercely.Under such circumstances,Prime Minister Yang Yan proposed a two-tax law.Chapter 2 discusses the reform content and system value of the two-tax law.The two-tax law established the fiscal budget idea of "measuring expenditures to control revenues",expanded the scope of taxation subjects,included outsiders with residences into the tax subjects,and promoted fairness in taxation by taking the rich and the poor as the difference.Assets were used as the basis,and taxes were calculated in currency.It was stipulated that taxes shall be collected in summer and autumn every year.These measures were to improve tax efficiency.Chapter 3 analyzes the contradictions of the three major problems exposed in the practice of the reform of the two-tax law.The first problem was that the imperial court requires that the total tax levied remains unchanged,but the household registration has not been renewed for a long time,resulting in the difficulty of levying taxes and serious extra-legal taxes.This was a contradiction between the fixed total tax collection and the flow of taxpayers.The second problem was that the imperial government took assets as the main object of taxation,but implements different actual taxation standards in various places,which made it difficult to tax the difference between the rich and the poor and resulted in uneven taxation in different places.This was a contradiction between the uniformity of the taxation objects and the different taxation standards.The third problem was that the imperial court calculates taxes in currency and simplifies the tax collection process.However,due to insufficient currency issuance and other reasons,the people’s tax burden was too heavy.This was a contradiction between the simple taxation process and the people’s inability to pay taxes.Based on the content of the first three chapters,Chapter 4 summarizes the enlightenment of the interpretation and the contradiction analysis of the two-tax law to the modern tax law,and puts forward some practical suggestions for the future tax law reform in our country.The specific suggestions are as follows:the consumption tax reform needs to keep pace with the times,tax electronicization should be convenient for the people,and real estate tax reform should consider "tax pain."... |
PDF Full Text Request