The Evolution Of Tax Reform And Tax Thought In Ancient China

21st century is a new period of economic globalization, knowledge integration and prompt development of high-tech information industry technology. With the new economy time coming, it is necessary for every country to own a series of corresponding superstructure to be forceful guarantee for development. This is a new challenge for tax system which is an important ingredient of superstructure. Tax system reformation of every country in new century mainly follows two principles: Firstly, it should combine closely with the reality of the development of world economy, adopt international tax idea and current regulation. Secondly, it should embody fully the principles of tax equity and tax efficiency, encourage different market corpus to carry out equal competition on the international, home market. The two convergent points form because the development of world economy makes the mutual dependent degree of every country's economy intensify gradually. On the Third Plenary Session of the 16th Central Committee, we put forward "twelve character" strategic policy demand of "simple tax system, wide tax base, low tax rate, strict collection and administration" to the new tax system reformation. The task of tax system reformation of 21 century will be more arduous.With a clue of the evolution of Chinese ancient tax system reformation, this text mainly applies modern tax theory to qualitative analysis for Chinese ancient thought of tax system reformation. It also tries to find out the whole evolution regulation of Chinese tax system reformation through comparative analysis for important tax system reformation thought of every dynasty, sums up modern taxation implication involved in it, and provides for reference for Chinese modern tax system reformation. The article can be divided into three parts mostly: The introduction part mainly introduces research background and meaning, domestic and international document summary, main contents and research way of thinking; With the yangyan's two law of tax of the middle period of Tang as a boundary, the text part introduces farmland system and tax system reformation paid mainly by material object in the earlier stage of feudalistic society and tax system administrative thought paid mainly by currency in the later stage of feudalistic society respectively. Talking as a whole, the tax system reformation of Chinese feudalistic society experienced such changes from capitation to assets tax, from real object tax to currency tax and from tax and corvee collected respectively to tax and corvee integration, this is a kind of progressive trend, it has adapted to the new productivity request developing continuously, it also provides for important reference for Chinese contemporary tax system reformation; From the angle of tax burden equity, simple tax category, low tax rate and wide tax base, the conclusion part discusses the main reform direction of Chinese modern tax reformation on the premise of adapting to the currently new domestic and international economy environment, and put forward several policy suggestions from macroscopic and microcosmic aspects.Because the article chooses the angle which has long time span, with space limit, it only discusses tax system about land rent and tax, relates very few in the aspect of corvee. It will have an influence for knowing the whole course of Chinese ancient tax system reformation. At the same time, the article lacks of corresponding data analysis and research, this is also a question which is worth paying attention to.