A Study On The Law Of Taxation Under The Rule Of "Huang Zongxi 's Law"

Huang Zongxi is a great thinker between Ming and Qing Dynasties.He havemade remarkable achievements in economy, history, philosophy, political science, law,etc.The book the Wise Waiting in Dilemma contains his most important idea.Hestudied the reform of taxes in Chinese history.His research results was named HuangZongxi’s law by Qin Hui,the professor of Tsinghua University.It means that people’staxes will increase after the govornment reduced their taxes every time in Chinesehistory.In March6,2004,the former Prime Minister Wen Jiabao mentioned HuangZongxi’s law buring the National People’s Congress,and said China Communist Partywill end Huang Zongxi’s law.Huang Zongxi’s law shows that in Chinese history the farmers beared the heavyburden.Because ancient China had a dictatorial system which created a greatharm.People’s rights couldn’t be protected by the laws,and the political and financialsystem was faulty.He summed up the lessons of the demise of the Ming Dynasty,began to systematically reflect two thousand years old Chinese feudal political andlegal systems to reflect.he gradually discovered that the demise is not an accidentalphenomenon of the Ming Dynasty, but China’s feudal political and corrupt legalsystem dictates.Huang Zongxi thinked that the emperors regarded the country as their personalproperty.The purpose that they ruled the country and people is for their familyinterst,not for protecting the people’s right.So the collapse of dynasties happenedevery hundreds years.Huang Zongxi was called the Chinese Rousseau,because headvocate the principles of democracy and rule of law.Huang Zongxi’s law can help us to research the tax law of China today.Althoughthe socialist system has been established,arbitrary collection of charges, abuse offund-raising and unchecked apportionment (arbitrary quotas) are still after reform andopening up.There are some faults in the system of the people’s congress and taxationlegislation which is authorized by the Administrative agency in fact.The taxpayers’rights may be easy to be infringed because of the lack of supervision to the govornment.This article is composed of four parts.First,the meaning of Huang Zongxi’s lawand the reform of taxes in Chinese history are reviewed.Second,the tax law andpolitical system of ancient China are introduced.And we can think about why theancient taxpayers’ rights can’t be proteced.Third,we can discuss the development oftax constitutionalism in Western society,such as constitutional government system andParliament supervision mechanism.Finally,through the history of Western society andthe current tax law of China,some measures will be taken to end Huang Zongxi’slaw.China must reform through tax constitutionalism,legislative power of taxation andbudget supervision mechanism to protect the taxpayers’ rights.