The Research Of Lijin System In Modern China

How to step out of the strange historical circle in the Tax & Fee Reform? How to avoid falling into the pitfall "Huang Zhongxi' s law" again? These issues are both historical and practical. The author chooses the 4th large Tax & Fee Reform - "Transforming Lijin to unified tax" in China' s history as the subject, in order to find valuable experiences and knowledge for references in current Tax & Fee Reform.Basic Structure: Firstly, research the origin of Lijin System, analyzing the reason of Lijin System being adopted and promoted from the aspect of financial system in later Qing. Secondly, research on the system movement of Lijin, finding the right power driving Lijin System to transform by reviewing transitional track of it. Thirdly, clarify the properties and categories of Lijin, the scope and ratio of Lijin collection, the collecting subject and system, the revenue and expenditure of Li jin. Next, analyze Li jin System from a theoretical way by using method of New System Economics and Public Finance, so as to discuss the transfer, incidence and effect of Lijin. At last, infer basic conclusions about the origin, movement, and lesson about Lijin System.Main points of view: though Lijin contains some properties of tax, it has never been considered as a formal tax by Qing government, but as a kind of fee. The origin of Lijin System is determined by the financial system of later Qing, which suffered the economical, political, martial, social, historical and ideological conditions of that period. The movement of Lijin System depends on its route and track, and its essence is the redefinition of political and financial authority - which demonstrates as " Transforming Li to unified tax "-between center and locality. The biggest obstacle of reducing Lijin is the intense resist from the vested interest; accomplishment of " Transforming Lijin to unified tax " can be mostly attributed to the increase of central political and financial authority. It is some reasonable that the intrinsic bug caused Lijin system to be considered as a "monster" in China' s financial history, but lack of supervisory system and severe punishment in Lijin System' s implement is more important. Tax &. Fee Reform is not only an economic issue, but also a political issue. Tax & Fee Reform must be mixed with political reform and personnel reform; the system of tax and fee must deal with relationship between central and local authority.