On Tax System Of Western Han Dynasty

Western Han Dynasty period, the state revenue mainly relies on tax revenue , which Tianzu also accounting for a large proportion. However, as the development of social production, handicrafts and commerce considerable development, economic prosperity and Han created for the rich countries to provide the financial resources. State tax revenues class project by the Tianzu, koufu, gengfu, guanshi tax, fish tax several major projects and so on, expanded to reign period poll tax, property tax (income tax), consumption taxes, exclusive of income, and many other categories, as revenue, product range and financial enrichment, Qin previous generation can not over it.Western Han Dynasty period, the formation and unification of the country was feudal period, At that time national taxes, inheritance of slavery in the national tax system based on another new development and changes can be summarized into the following characteristics: First, because private ownership of the establishment from the beginning of the formal demarcation of national tax strips, private rentals. Royal state revenues with the different revenue sources of income into different organizations collection, management, the Western Han Dynasty to be institutionalized; Secondly, the establishment of a feudal nature of the tax system, including the system of land Tianzu to give people a system of the Koufu, and made for the Gengfu on the corvee system; Third, a set of evolving tax system, including the poll tax, property tax, consumption tax, proprietary income, and other non-income tax system; Fourth, the tax levy for the period reflects the spirit of the farmers when business policies, tax used for political services; And that the unpaid taxes have sex, and although mandatory features. Tax forms are more perfect than before.