Research On The Reform Process Of Modernchina’s Finance And Taxation

Fiscal and tax reform is a part of the change of fiscal and tax system in modern China.Its general direction is modernization and legalization.It emphasizes the reasonable restriction on the national tax collection power,protects the private property rights of citizens,readjusts the resource allocation relationship between the state and civil society,and converts the preemptive fiscal and tax system of feudal centralized state into the contractual fiscal and tax system of constitutional state.As an exogenous modern country,the process of national modernization is affected by external shocks,which has the characteristics of latecomer,responsiveness and jump under external pressure.After the Opium War,the Qing Dynasty experienced a serious financial crisis,and the original centralized fiscal and tax structure gradually mastered the right to collect taxes at the local level.After the disintegration of the country,the state’s fiscal and tax system needs to be changed.It is the starting point for China’s fiscal and tax modernization to make a series of fiscal and tax reforms after the Manchu and Qing rulers announced the imitation of the constitutional government.This paper attempts to sort and study the system of the modern China’s fiscal and taxation reform with the "Issue-Impact-Response" model,and the legal effect has been involved in the analysis of the legal system of the reform of fiscal and taxation,the legal system,the organic law system and the signature legal text.It is the main melody of the reform of China’s fiscal and taxation in modern China.Its reform process embodies the transition of the state’s fiscal and tax view from the plundering to the contract.It is realized that the fiscal and taxation is not a tool for the state to plundering the social wealth.The modernization of the law of finance and taxation helps to promote the promotion of fiscal and tax reform,and to build a tax-based fiscal and tax system.The management of finance and taxation is to be governed by law.In the process of fiscal and tax reform in modern China,there has been a conflict and game between tax legalism and the traditional authoritarian fiscal and tax model,which also results in the dilemma of whether the rulers are "identical" or "harmonious" in solving the tax administration crisis.In the construction of fiscal and tax legal system,it is still necessary to adapt to the level of national economic development and adjust flexibly according to the domestic and foreign environment.While carrying out fiscal and tax reform,we should face squarely the advantages of traditional culture and fully embody cultural confidence in system design and arrangement.The unique cultural character of Chinese civilization is one of the important reasons for modern China to successfully get rid of the quagmire of colonization and establish an independent nation-state.The stability of the Chinese model is complementary to its strong metabolic ability and cultural solubility,which is also the cultural superiority of speeding up the construction of a modern socialist country with Chinese characteristics.In the new round of fiscal and tax reform in our country,we should absorb the beneficial part of the traditional fiscal and tax culture,take the central government as the leading factor from the two aspects of "stability" and "average",give full play to the enthusiasm of the local government under the guidance of the central government,reconfigure the power system and arrange the financial relations between the central and local governments.Only in this way can we complete the fiscal and taxation reform and social reform,promote the national economic development and realize the national rejuvenation.