On The Theory Of Chen Yun, The Tax Period In The New Democratic Society

New democratism society is a very important turning point both in the history of CPC and PRC. In the finance and economy practice of this period, Chen Yun had done special contributions to China's revenue theories. From the historical context of that society, he put forward series of innovative views on the important status of taxation, promoting tax system reforms and reinforcing the construction of tax cadre team, which answered the weighty theoretical and practical question about what tax to be built and how to build this tax preliminarily. It had a definitive significance to socialism with Chinese characteristics. In this article, I will try to seek the background to hackle the content, to reveal the trait, to evaluate the value in the direction of historical materialism and with the method of combination of history and logic. Neo-democraticism and the theory on taxation is the subject investigated in this text.This thesis is divided into three parts, which include Introduction, Main body and Conclusion.The period of new democratism society is defined in the Introduction part. The meaning of choosing this topic, the train of thought and the overall framework are devised too. At the same time, the current situation on this subject in academia is summarized.The main body is composed of the following four parts:The first part: conditions in the new democratism society of this theory. Objectively, international circumstances like a rising wind and scudding clouds provided external surroundings, while intricate domestic situations furnished internal conditions. Theoretically, the principle of Marxism-Leninism plutonomy was the origin of Chen Yun's theory, the finance and tax thought in Maoism was the immediate origin and the west economy theories of that date also influenced it. In practice, Chen Yun had the experience from revolution to construction, which established the basis of his theory.The second part: primary content of this theory. He attached highly importance to the significance of taxation, unleashed its function and regulation at length, by which actively sparkpluged reforms of tax system and reinforced the total inner quality of revenue cadre ranks. All those constituted the scientific connotation of the theory.The third part: basic character of this theory. Through the analysis of the organic elements, we can find the four characters of this theory. Core: the balance of finance, Essence: gaming and weighing, Soul: be practical and realistic, End-result: serve people's welfare. All these are reasons for its fascination.The fourth part: historical value of the theory. Theoretically, the theory has initiated the road to tax theories of Marxism with adapting it to Chinese conditions, which deepened and expanded tax theories of Marxism. It initially constructed system and framework of tax theory of new China, and it was the forerunner of tax theory of socialism with Chinese characteristics. In practice, it had promoted recovery and development of China's finance and economy, which provided material premises for the consolidation of new regime. It had directed to establish the basis of revenue system of China, and. settled China's tax cause.Conclusion part is at last.