A Study On The Tan Ding Ru Mu Polic Reform Of Tax System On Early Qing Dynasty

After the reform and opening up, China's rapid economic development in rural areas, But the beginning of the 20th century, the late 90, Agricultural production has a significant structural surplus, Higher agricultural commodity prices, Farmers income difficulties, In some places a heavier burden on peasants, Tensions between cadres and masses, Dampened the enthusiasm of the farmers produce. In this regard, CPC Central Committee and the State Council decided to carry out tax reform in time,To fundamentally reduce the burden on peasants, Regulate rural distribution relationships.In our history, We have had many of the tax reform, On early Qing Dynasty's "The Tan Ding Ru Mu Police" is one of the intensity of one of the largest, Is also the most successful one, To achieve this reform of our country in the history of liturgical merger and the poll tax subsumed in the property tax process, Stabilizing the country's fiscal revenue, So that population growth, people's homes, the development of production.They reveal the laws and lessons learned from China's tax reform will undoubtedly have an important reference value.Tax reform is a systematic project, a successful tax reform, must have good internal and external conditions, must have good internal and external conditions, otherwise difficult to close the desired results. This paper mainly around The Tan Ding Ru Mu Police of the internal and external conditions, Namely, its historical background, historical opportunity, the system revelation, system preparation, Concrete implementation of the reform to implement the reform carried out in order to protect a series of institutional reforms and other supporting measures, an attempt to comprehensively explore the effective reform of the experience of the reform, discovered useful inspiration.The article is divided into four parts:The first part is the early Qing Dynasty farmland tax reform of the background analysis, from the reform of the historical opportunity, system of revelation, system preparations fully illustrated the reform is fully prepared for the ideas and systems. The second part is The Tan Ding Ru Mu tax reform discussed in detail the content. Legal changes, mainly from the perspective of the reform process carried out a detailed study. The third part of the study with The Tan Ding Ru Mu tax reform and institutional reform, separately from the reform of local grass-roots organizations of the changes, lineage Organization change in the local community as well as the ancient Chinese household registration system, the angle of the mutation Explored in order to ensure the smooth progress of reform,all aspects of the Qing government reform. The fourth part of the author in the first three parts based on the summary of the farmland tax reform of the social effectiveness.