Poll Tax System Evolution Research In Ancient China

National fiscal revenue is produced along with the produce of the country, with the development of the country and in accordance with the fluctuate with the turbulent situation of the economic operation and governance of the ancient historical category. For thousands of years, people to the national finance tax favor, but it’s always stubbornly along their own orbit, never to the will of the people for transfer. National fiscal revenue run sometimes will bring the country’s prosperity, people’s affluence, social progress and development, and sometimes become a change of dynasty, the origin of the people of disaster, the obstacles of social development.Tax system in the history of the development of China has its unique features, for adherence to the "founding by agriculture" thought of Chinese past dynasties emperor, agricultural tax to occupy the whole of the tax system of a big seat, at the same time, the "zhou dynasty"of poll tax makes the poll tax became the second in importance of land tax the main forms of fiscal revenues. The poll tax in after the reform and development of dynasty, eventually abolished and replaced by property taxes, it is a great innovation in the history of our tax thought and breakthrough, is of epoch-making significance.This article tries to along from a poll tax to increasingly become property taxes the mainline unfolds, traces the history, the detail is given priority to with the clue of financial evolution poll tax in the tax system in ancient China, extract its reform, let us further understand the wisdom of ancient Chinese taxation system in the design of light and advantages, and also hope to be able to borrow suggest, given the new connotation of the time.First of all, the theoretical basis for the description of system evolution. According to institutional economics in the mechanism and characteristics of system evolution, can induce the information of system evolution in two ways:the dynamics and evolution of the revolutionary change. The more fierce, there is a change of ideas in it, while the latter is slow and gentle, we discussed the poll tax system in general belong to the latter, because it is over time and dynastic change evolved until it disappeared, and in the specific historical stages, the changes of the poll tax in there, there is also a revolutionary change factors such as top-down implementation of some of the big change, or the historical turning point is the nature of the poll tax and mutation. So the poll tax institutional change is the unity of the revolutionary and evolutionary changes, born form these two kinds of evolution, not pure.Second, according to the time sequence evolution and the change of dynasty, records a vein in the evolution of the poll tax in turn. For the turning point of poll tax reform on detail to historical experience and lessons, so that the last part of the reference is available. From a text can take an examination of the zhou dynasty recorded in the generation of poll tax to poll tax in spring and autumn period, developing and perfecting step by step until the promulgation and implementation of the two-tax law of tang dynasty, marked the beginning of the poll tax change, feudal countries began to relax the personal attachment. Song dynasty, wang anshi changed the corvee for offering service to the feudal rulers of feudal society for farmers forced driven into the pure currency relationship, this also is the poll tax gradually transition to a property of a process. Ming dynasty "one lash method" will be used to respectively the grain tax, the officers begley goes, gong to merge, all sorts of apportion and soil volume meter reading, according to " Tian Mu " Or silver collection. Needed and convert into value, service and local construction performed by government employment. Instead of by land Tian Mu duty, in fact very good limits the tyrannical landlords malicious annexation of land, makes the tax more hasten is equal. Ding qing dynasty "stand into mu" makes thoroughly incorporated into "Di Ding Yin", plagued China’s political, economic, more than four thousand years of the poll tax to be abolished completely in theory, it is not only the completion of various tax reform since the Ming dynasty, revolution of the largest in history of Chinese taxation last time. Since then China basically completed the poll tax to the transition of the property tax.Again, poll tax has always been, for the people around him are all a hotchpotch of bristle, but since the poll tax existed since the establishment of the feudal society, rulers of all dynasties conduct their rein are also using the poll tax as a fiscal injections. So whether we should be more rational to view the poll tax, dialectical, don’t blow too much praise too much. According to the views of historical materialism to a scientific evaluation, and it also has its existence social value. First of all, the poll tax at the beginning of the produce has showed a strong incentive effect. Second, although the poll tax contributed to the ruling class of greed, but it is also an important force in promoting social development and progress. Again, the poll tax to enhance national cohesion also having the effect that cannot be underestimated.Finally, summarizes the historical evolution process of poll tax, poll tax from produce to the demise of the series of lessons learned, and get the establishment of China’s tax system and tax system design ideas, to build a more healthy and rational tax system have positive significance.