The 1953 New Tax System Study

After the end of 1952 the national economy has been basically restored,In the case of rising national financial income,the proportion of tax revenue is declining year by year,In the face of the upcoming large-scale economic construction and is still in the process of the Korean War,How to increase tax revenue in order to achieve the purpose of ensuring financial revenue,and constantly consolidate the new people's government has become the Communist Party of China had to face the task.On the one hand,the proportion of state-owned economy in the socialist economy is increasing,after the "five evils" movement,the private economy has become increasingly depressed,coupled with the original tax loopholes,changes in mode of operation and other reasons,it is difficult to collect up the tax.On the other hand,China's first five-year plan and the Korean War made it necessary for our country to increase fiscal revenue to meet the needs of economic construction and war.The implementation of the new tax system in 1953,under the unified leadership of the Central Finance Committee,the Ministry of Finance,the Ministry of Commerce and the business sector to discuss,to "guarantee tax,simplify the tax system" as the principle,in order to increase taxes,reduce the cost of tax revenue for the objective,and With a distinctive feature of the times on the original tax system for a number of amendments to the tax reform.This paper is mainly about the implementation of the new tax system background,process,the main content and is the implementation of the problems and implications of a detailed discussion and interpretation,The full text is divided into five parts:The first part is the introduction of the new tax system in 1953,the background and the main reasons;The second part is the process of its introduction,content and problems after implementation;The third part is the relevant issues after the department's remedial measures and their impact;The fourth part is the objective evaluation of the incident.Changes in the tax system means that the policy changes,although the new tax system events over the past 60 years,but studying the background,content and impact of reforming the tax system has important warning function and enlightenment significance to the modernization of tax administration.