Exploration Of The Thought About Marxist Tax In China

The thought about Marxist tax is an important part of Marxism.There are many relevant statements in the Marxist classic works. These statements have been accepted by Chinese government.The thoughts about Marxist tax have been combined with the concrete practice of China which gradually formed a tax system with Chinese characteristics in the the spreading process. The tax system has characteristics and significance which have a close connection with the environment at the stages of the Chinese revolution and construction.The process of thought about Marxist tax can be divided five stages.That is, the agrarian revolution, the anti- Japanese war, the liberation war, the socialist revolution and the construction.In this article, the thought of Marxist tax and the development stage of the tax system are the center which this article will discuss.The first chapter is introduction. This chapter reviews the relevant research results at home and abroad.The second chapter elaborates the basic content of the thought about Marxist tax,carding the classical discussing which many writers who study Marxism.The third chapter mainly discusses the change and application of the thought about Marxist tax in different periods of Chinese revolution and construction. During the period of the agrarian revolution, in order to deal with all kinds of problems, the Communist Party of China choose the Marxist tax revenue thought as the leading thought. The author, during this period’s taxation thought highlights the tax policy of "nature and revolutionary", on the one hand firmly against the reactionary forces behind, "the local tyrants, and divide the land, put forward the" policy of benevolence " to reduce the burden of the people on the other hand; during the period of Anti- Japanese War, the government put forward" the development of production, streamlining, to implement the policy of reduction of rent and interest " to establish the Anti-Japanese national united front and expand the resistance team development; during the war of liberation, with the liberation of the expansion of the area, tax needs to be unified centralized management; period of the socialist revolution in the priority development of heavy industry, agriculture supporting industry, focus on the development of public ownership play transformation of private industry and commerce tax, tax services for the socialist revolution, one of the many tax thoughts to still have important significance. In the period of socialist construction, the initial stage of the reform and opening-up policy, the government take some tax policies to attract foreign investment and encourage the development of foreign economic.The tax policy in the early 1990 s was behind the social development, once hindered the economic development until after the implementation of the reform of the tax system which had successfully solved the macro fiscal issues; the government starts to promote tax administration in accordance with the law at the beginning of the new century and tax law become the main trend of thought of taxation.The fourth chapter analyzes the economic, political and cultural basis, and elaborates the reasons of the changes of the tax thought of Chinese characteristics in different periods.The fifth chapter discusses the significance of elaborates in China, from two aspects of revolution and construction to study the significance and inspiration of the new democratic revolution and socialist revolution.In summary, the formation of tax system has relation to the different development stages of the county. The development of Marxist tax revenue thought is a good example.This paper is based on the Marxist classical works of Marxism theory of tax,and make the changes, features and significance in different periods of the Marxist tax revenue thought as the breakthrough point to demonstrates the the change and significance of in various periods of Chinese revolution and construction.