When did ancient China start collecting taxes

China's taxation system was formed along with the three major social divisions, the development of productive forces, the emergence of private ownership, and the emergence of the state.

The Xia Dynasty was the first slave country in the history of our country, and Xia Yu was the founder of the "Tribute Law" and the founder of China's taxation. The "tribute" of the Xia Dynasty was already a tax in kind levied on land and production. The collection of "tribute" is free and compulsory, and it has the core characteristics and main means of taxation.

Therefore, "tribute" is the embryonic stage of China's taxation, and "tribute law" is the prototype of China's taxation system, which has an important impact on the formation and development of China's taxation and its system for future generations.

The tax system in the true sense of the word started from the initial tax mu of the Lu State.

This was because the state system of the Ida system at that time seriously affected the country's revenues.

Therefore, the implementation of the initial tax per mu began.

This is where taxation in the real sense begins.

It should be that taxes are collected when there is a country, and a country cannot operate without taxes, so there are taxes when the country is born, it should be the Xia Dynasty, that is a state organization.

The earliest taxation in China began 2,500 years ago during the reign of Lu Xuangong.

At that time, it was called "initial tax per mu", which was an agricultural tax.

The tax rate is equivalent to one-tenth. Before that, there was the rudiments of taxation, which took place in the Xia Dynasty.

The historical record has "Xia Hou's fifty and tribute". Earlier period in the Emperor's Domain.

Ancient Chinese "Five Emperors."

one), there is "equal endowment". They all fall under the "agricultural tax". Before the emergence of the state, there was no tax in the strict sense, and tax collection went through a process of historical development and change of "free payment", "voluntary commitment" and "state compulsion".

For a long time, ancient China implemented a tax system based on land tax (including household tax and Ding tax attached to land), supplemented by commercial tax (including customs duties and municipal tax). This tax system was initially formed in the Western Zhou Dynasty and the Spring and Autumn Period and the Warring States Period; The Qin and Han dynasties have gradually become complete; Wei, Jin, Northern and Southern Dynasties and Sui and Tang dynasties.

On the basis of Juntian, we will continue to reform and improve. In the Song, Yuan, Ming and Qing dynasties, with the Juntian system.

On the basis of constantly clearing the acres of land and sorting out the cadastral, the combined collection of land, household and Ding taxes was gradually realized, and the collection system of commercial tax and salt, tea, wine and other goods tax was strengthened, so that the commercial tax and the tax on goods became an important part of the national fiscal revenue at the end of China's feudal period.

The earliest taxation originated in the Xia Dynasty.

The Xia Dynasty was the first slave state in Chinese history. According to the "Historical Records".

Chancery. and other ancient books, taxes already existed. Mencius

According to legend, it is stated that the tax levied at that time was called "tribute". The "tribute" of the Xia Dynasty was closely related to the feudal system of state-owned land. The Xia Dynasty divided the state-owned land to slave owners and nobles at all levels according to the official lord Ono Ji, and then transferred it to the peasants for cultivation for "system of lu" and "system of endowment".

The standard for peasants to hand over grain to the government is one out of ten, that is, "50 mu for private cultivation and 5 mu for tribute." It is what Mencius said, "Fifty tributes from the Xiahou clan". Mencius quoted a passage from the ancient sage Longzi:

Tribute school is a few years old. Happy years of rice wolf, take more than abuse, then take little; If the dung of the field is insufficient, it will be surplus. It shows that "tribute" is a kind of tax in kind levied according to the annual output.

At that time, the agricultural productivity was extremely low, and "if the land was not enough in the fierce years, it would be surplus", which showed that the tax in kind of "tribute" was a compulsory tax system implemented by the slave-owning state of the Xia Dynasty to the peasants and wild people in order to ensure the national income.

Taxation is the most important form of revenue for the country's public finance. The essence of taxation is a special distribution relationship formed by the state to participate in the distribution of national income and compulsorily obtain fiscal revenue by virtue of public power and in accordance with the standards and procedures prescribed by law in order to meet the public needs of society. It embodies a specific distribution relationship between the state and taxpayers in the distribution of benefits of collection and taxation under a certain social system.

It has been pointed out that "taxation is the economic basis of the first institution, and nothing else", "the economic embodiment of the existence of the state is taxation", and "in order to maintain this public power, citizens need to pay a fee - a tax". "Taxes are the price that citizens pay for civilized society". All of them illustrate the important role of taxation in the country's economic life and social civilization.

Taxes are divided into national and local taxes. Local tax is divided into: resource tax and personal income tax.

Individual Incidental Income Tax, Land Appreciation Tax, Urban Maintenance and Construction Tax, Vehicle and Vessel Use Tax.

Real estate tax, Tu Song brother slaughter tax, urban land use tax, fixed asset investment direction adjustment tax, enterprise income tax.

stamp duty, etc.

1950 year.

On January 27, 1950, the People's Government Council promulgated the "National Taxation Implementation Guidelines", "Interim Regulations on Industrial and Commercial Tax" and "Provisional Regulations on Excise Tax", stipulating the establishment of a unified taxation system throughout the country.

Before and after the founding of the People's Republic of China, the tax systems implemented in the new and old liberated areas were different, and the tax calculation and collection methods were also different. In order to change this situation, in November 1949, the Ministry of Finance of the People's Republic of China convened the first national tax conference of the founding of the People's Republic of China in Beijing. In accordance with the provisions of Article 40 of the "Common Program", the "National Taxation Implementation Guidelines" and other regulations were formulated, which were later adopted by the 17th meeting of the Government Council.