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Text | Dovinci
Editor|Dovinci
The tax collection system has always been an important part of human social and economic activities, and the corresponding system has been formed as early as the ancient period, and the ancient tax collection system has certain problems in both fairness and efficiency.
First, the evolution of the ancient tax collection system
(1) The tax collection system in the pre-Qin period
In the pre-Qin period, China's tax collection system was mainly implemented by feudal nobles and princes, who collected taxes from their own fiefs and the places they controlled. At the same time, each country also pays a certain amount of tax to the central government to maintain the operation of the central government.
During the Spring and Autumn period, with the rise of the vassal states and the decline of the Zhou royal family, each vassal state gradually became an independent political entity, and the collection of taxes became more and more an internal affair of the vassal states.
In the Warring States period, due to the weakening of the central government, the power of taxation in various countries was more concentrated in the hands of various princes. In the late Warring States period, the Qin state began a series of reforms, establishing a unified government based on the county system, and at the same time unifying and standardizing the taxation system, laying the foundation for China's tax collection system.
(2) The tax collection system during the Qin and Han dynasties
During the Qin and Han dynasties, with the gradual strengthening of centralization, the tax system also gradually tended to be unified and standardized. During the Qin Dynasty, a policy of exorbitant taxes and miscellaneous taxes was implemented, but this policy was also one of the reasons for the demise of the Qin Dynasty. During the Han Dynasty, due to the implementation of the policy of light and thin endowments, the state finances gradually recovered and developed. During the reign of Emperor Wudi of Han, the system of equal fields was implemented, and by distributing land to peasants, the tax burden of peasants was relatively reduced.
In terms of the collection method of taxation, the Qin and Han dynasties mainly adopted the method of direct collection by local officials, and the tax rate was mostly based on fixed amounts. At the same time, a military service regiment was set up, and the head of the regiment was responsible for paying taxes to the government. During the reign of Emperor Wudi of Han, prefecture and county officials were established to uniformly manage the nation's tax revenues.
In terms of tax types, taxes during the Qin Dynasty included land rent, household tax, commercial tax, etc., and some new taxes were added during the Han Dynasty, such as slave tax, car currency tax, etc. In addition, during the reign of Emperor Wudi of Han, a salt and iron official was also set up to manage the production and sales of salt and iron, and to collect special taxes on salt and iron.
In general, the tax system in the Qin and Han dynasties was relatively simple, mainly based on direct collection, and the tax rate was mainly based on fixed amounts, and the types of taxes were relatively single. At the same time, because the country's financial situation is relatively stable, the tax burden is relatively light and the impact on society is relatively small.
(3) The tax collection system during the Wei and Jin dynasties
During the Wei and Jin dynasties, the main feature of the tax system was the combination of the "average field system" and the "rent and quack modulation". The equalization system refers to the implementation of a strict individual tax system in which land is divided equally among households, and the proportion of tax is determined according to the amount of land. Rent and quack modulation refers to the expenses required to feed the soldiers, and two systems of rent and allowance are implemented according to the actual local conditions. Rent refers to the rental of land and the collection of rent, while the quack harmony refers to the direct collection of money and goods.
During the Southern and Northern Dynasties, local tyrants and powerful forces expanded, making the implementation of the tax system difficult. In order to curb the powerful forces, a system called "special funds for central finance" emerged during the Southern and Northern Dynasties. This system means that when the financial department pays taxes to the local government, it can withdraw a part of the tax and use it for the expenditure of the central government. Although this system restrained the power of local tyrants to a certain extent, it also brought new problems to the financial management at that time.
(4) The tax collection system in the Tang and Song dynasties
During the Tang and Song dynasties, due to economic prosperity and political stability, the tax system was further improved and developed. In the Tang Dynasty, a special tax agency, the Duzhi Envoy Department, was established to be responsible for statistics, collection and management of taxes, and the position of the Duzhi Envoy was gradually raised and strengthened to become an independent position, rather than being held by other officials as in previous generations. The Tang Dynasty also adopted the method of equal loss during the Five Dynasties and Ten Kingdoms period, that is, based on the actual output of peasants, taxes were levied according to a certain proportion, so that the distribution of taxes was relatively fair.
By the Song Dynasty, the tax system was managed more systematically and scientifically. In the Song Dynasty, three departments responsible for tax administration were established, namely the Duzhi Department, the Hubu Department and the Official Cang, which were responsible for different aspects of tax administration. In addition, the Song Dynasty also implemented the "Equal Loss Law" and the "Preservation of Jia Law", which are similar to those of the Tang Dynasty, while the Law of Protecting Jia is based on the system of Tian Bao, which determines the field endowment and guarantees the basic agricultural production of the field. The development of the tax system made the collection of taxes fairer and promoted the further development of the ancient Chinese economy.
(5) The tax collection system during the Yuan, Ming, and Qing dynasties
During the Yuan Dynasty, the tax system underwent a major reform, which was mainly reflected in two aspects: first, a thorough reform of the tax system, abolished a variety of unreasonable taxes, and uniformly collected three taxes of "ointment, salt and silver"; Second, the supervision and management of taxation has been increased, and a special agency, the Department of Metropolitan Control, has been set up to supervise and manage tax collection. In addition, the Yuan Dynasty also implemented a "body endowment method", that is, according to the size of the population and land to determine the tax, this method can better reflect the contribution of the population and the fairness of tax sharing than the previous land tax.
During the Ming Dynasty, the tax system also carried out some adjustments and reforms, mainly reflected in the following aspects: First, the unification and standardization of taxation were strengthened, and some unreasonable taxes were abolished, such as the old "supply money" and "land and water grain"; The second is to reform the collection method, implementing the "ordinary system" and the "one whip law", the ordinary system is mainly to ensure the fairness of private taxation, while the one whip rule refers to determining taxes according to labor force or cultivated land; Third, it has increased the supervision and management of tax collection, and established an institution for supervising tax collection, the Metropolitan Prosecutor's Office.
During the Qing Dynasty, the tax system also underwent many adjustments and reforms, mainly reflected in the following aspects: first, the rationalization and regulation of taxes was carried out, and some unreasonable taxes were abolished, such as "sitting on the account money" and "collecting in front of the house"; Second, it has reformed the collection methods of the tax system, such as the implementation of the "tax system" and the "business as usual escort law", which have increased the fairness and transparency of taxation; The third is to increase the supervision and management of taxation, such as the establishment of special tax agencies - household departments at all levels, responsible for statistics, collection and management of taxes.
In general, although the ancient Chinese tax system has undergone many evolutions and adjustments, it has been continuously improved and developed in the standardization of taxes, the rationalization of collection methods, and the supervision and management of taxes. The fairness and efficiency of the tax system have also received corresponding attention and solutions. These developments and reforms are of great historical significance and enlightenment significance for promoting the development and prosperity of China's ancient economy.
Second, the fairness of the ancient tax collection system
The tax system in ancient China had a certain degree of fairness. In the pre-Qin period, through the centralized method, the unified registration and investigation of property and land was carried out, and taxes were collected according to the size of property and land. In the Qin and Han dynasties, although a unified tax system was implemented, the specific amount of taxes was adjusted according to the actual situation, which was more flexible. In the Tang and Song dynasties, systems such as the equal-loss method were adopted, and the tax burden was distributed according to actual output and income, which was more fair.
However, the ancient tax system still suffers from unfairness. For example, during the Qin and Han dynasties, the rich and wealthy could avoid taxes by paying tribute or donating to the government, and by establishing relationships with officials, while peasants and commoners did not have these opportunities. In addition, there is a certain unfairness in the way taxes are collected, such as the farmland taxes and tariffs levied in the Tang Dynasty, which tend to focus on merchants and outsiders, causing them to bear a greater burden.
Third, the efficiency of the ancient tax collection system
First of all, the ancient tax collection system had the problem of incomplete collection and tax evasion. Due to the restrictions on the collection method and the lack of supervision, some people will evade taxes by falsely declaring production and secretly storing goods, resulting in insufficient tax revenue. At the same time, some officials embezzled and took bribes, resulting in the collected taxes flowing into the personal pockets of officials rather than the state treasury.
Second, the ancient tax collection system had unequal distribution problems. In the pre-Qin period, as well as the Qin and Han dynasties, due to the implementation of the field endowment system, and the extremely unequal ownership of the land, there were also great differences in the distribution of taxes between different landlords when taxes were levied. During the Tang and Song dynasties, although the equal-loss method was implemented, due to the poor calculation and implementation of taxes collection, some regions and populations were overburdened, while others were too light.
Finally, the ancient tax collection system also had inefficiencies. Due to the many uncertainties and intermediate links in the collection of taxes, as well as the interests of relevant officials, there is great waste and inefficiency in the entire taxation process. At the same time, excessive collection of taxes will also lead to an increase in the economic burden of farmers and businessmen, affecting production and economic development.
Tax collection system and economic efficiency
Fourth, the enlightenment of improving the ancient tax collection system
1. Focus on fairness: Tax system improvements should focus on fairness and avoid excessive taxation of certain people or regions. Tax standards can be determined according to factors such as income level, land area, and output to ensure that the distribution of taxes is reasonable.
2. Scientific management: establish a scientific tax management system, set up a special tax agency, and ensure the scientific and standardized collection, management and use of taxes.
3. Unified standards: unify tax standards to avoid local tax standards from formulating their own tax standards, resulting in different regions with different tax burdens and affecting economic development.
4. Strengthen supervision: strengthen the supervision and inspection of taxation, prevent tax evasion, tax evasion, etc., and ensure the effective collection of taxes.
5. Adapt to the needs of the times: The tax system should be continuously improved and perfected with the development of the times and the changes in the social economy to meet the needs of the times and the needs of economic development.
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