The Theory Of Tax Legal System In Ming Dynasty

Tax system in Ming Dynasty inherits the Tang Dynasty two tax system, Kai Qing Dynasty "gentian of", is the tax history of Chinese feudal dynasty deck opens an important stage. In the tax system of the Ming Dynasty, Zhang Juzheng reform of the tax system as a watershed, fiscal reform is always thrilling, in the critical period of social transition, institutional transition and of great change of world of Ming Dynasty in 16 th century financial history is worth our special attention. In this thesis, the tax system of the Ming Dynasty is divided into Zhang Juzheng’s reform of the former tax system and the tax system after Zhang Juzheng’s reform. In the concrete implementation of the two tax system, the effect of the implementation, in either a positive or negative effect of contrast analysis and Study on tax system influence on the social economy of the Ming Dynasty and political system of feedback, and provide a reference to the current social reform of the tax system in China. This paper is divided into six parts.The first part briefly introduces the research background, purpose and significance of this study, and makes a detailed analysis of the relevant research in China, and the main research content and research methods are determined.The second part analyzes the situation of the implementation of the tax levied in the early Ming Dynasty, the social and economic structure, tax, business tax;The third part of the paper is followed by an overview of Wanli Zhang Juzheng reform of the tax system, the guiding ideology, specific measures, effectiveness and impact;Part four or five analyzes the general situation of the tax system in the late Ming Dynasty and the changes of the economic structure;The fifth part analyzes the research of the tax system of the Ming Dynasty to the current tax system reform;The sixth part summarizes the full text of the conclusions of the study.