Research On The Historical Evolution Of China’s Behavioral Tax System

Since the founding of the People’s Republic of China,the taxation types of the behavioral tax system in China have been in a dynamic state of change.The current trend is that the taxation types of the behavioral tax system are constantly being reduced.Since the birth of behavior tax,there have been 13 kinds of taxes,today,there are only 3 behavioral taxes,including stamp duty,urban maintenance and construction tax,and environmental protection tax.Ship tax and stamp duty on securities transactions are still in disputes.This change and development of behavior tax is closely related to the positioning of tax and tax law.In 2013,the Third Plenary Session of the18 th CPC Central Committee upgraded the fiscal and taxation system reform to the strategic height of “improving and developing the socialist system with Chinese characteristics and advancing the modernization of the national governance system and governance capacity”,and endowed the “basic and important pillars of national governance”."The special positioning." From the perspective of economic French,the behavioral tax is a means of macroeconomic regulation and control.After the Third Plenary Session of the 18 th CPC Central Committee,taxation is not only a means of macroeconomic regulation and control.Taxation(taxation and taxation)is the foundation and important pillar of state governance,and macroeconomic regulation and control is the derivative function of taxation.At the current stage of the market economy,the macro-control as a derivative function is playing less and less,and the behavioral tax,which naturally has macro-control as its main function,is naturally reduced.The generation,development and decline of behavioral tax is an inevitable law of the historical development of any kind of tax.By studying this change process,we can make theoretical and empirical contributions to the adjustment of the tax law theory and the improvement of the structure and system of the tax law in the future.The purpose of this paper is to provide new ideas for the reform of the behavioral tax system and contribute to the improvement of China’s tax law system by combing the historical evolution of the behavioral tax system and presenting the whole picture of the behavioral tax system through empirical analysis and theoretical analysis.As for the research method of this paper,this paper mainly adopts the method of literature research and the combination of comparative analysis and empirical analysis.The breakthrough and innovation of this paper lies in the innovation of entry point-from the perspective of historical evolution,and at the same time promote the status of behavioral tax,and provide suggestions for the improvement of the tax system of behavior tax.At present,there are no scholars in China who have studied the whole behavioral tax system from this perspective.The research in this paper makes up for this academic gap.This paper takes the historical evolution of China’s behavioral tax as the main research content,including three major parts:The first part is the emergence,change and development of China’s behavioral tax in each period.The author mainly discusses three major stages from 1949-1978,1978-1993,1994 to present,and the period from 1949 to 1978 is subdivided into The behavioral tax system during the transitional period(1949-1956);the behavioral tax system during the socialist planned economy period(1956-1976).Each stage combines its social background and gives a comprehensive demonstration of its historical evolution through empirical research methods.The second part is the empirical analysis of the historical evolution of behavior tax in China.The author also divides into four periods to conduct the centralized analysis to the behavior tax historical evolution.It includes a systematic analysis of the reasons for the levy,cancellation,repeal,suspension and relevy of various taxes under the behavioral tax system,as well as an analysis of the effects and effects of the above situations of various taxes.Finally,the author summarizes the behavior tax system of the four periods.The third part is the theoretical analysis of the change and development of China’s behavioral tax,which is divided into two parts: 1.The discussion on the status of China’s behavioral tax.This part mainly includes three sections,including the status of China’s behavioral tax,the function of China’s behavioral tax and the weakening of China’s behavioral tax status.This section discusses the status of China’s tax legal system and the status of behavior tax in China’s tax legal system;In the section on the function of behavioral tax in China,the author analyzes the contribution to finance and the regulatory function of behavioral tax.For the key subsection--the weakening of the status of China’s behavior tax,the author selects the economic system reform and the fiscal and tax system reform as well as the behavior tax’s own positioning to discuss the weakening of its status.2.The perfection of China’s behavioral tax legal system,this edition mainly includes four sections,the nature of China’s behavioral tax,the current category of behavioral tax,the category of tax dispute and the suggestion of behavioral tax reform.Through discussing the characteristics and orientation of behavior tax,we can get an accurate qualitative analysis of its nature.The author thinks that the current behavioral taxes include stamp duty,urban maintenance and construction tax and environmental protection tax.The tax categories in dispute include ship tonnage tax and stamp tax on securities transactions.The author believes that ship tonnage tax should belong to the behavior tax system,and the stamp tax on securities transactions should be substantially reformed and eventually become a category of turnover tax system.The author provides some Suggestions for the reform of the behavior tax system.Specifically speaking,1.At the current stage,the behavior tax system cannot be replaced or replaced by other tax systems.2.Make the urban construction tax independent,endow it with independent attributes and make it the main local tax,and make due contributions to the improvement of the local tax system;3.Stamp duty and securities transaction stamp duty should be retained to clarify their internal relations and improve the tax system.The core ideas and conclusions of this paper.The core point of this paper is that the behavioral tax system is one of the four major taxation systems in China.Although its status has been weakened,there are already obvious bottlenecks in the space for macroeconomic regulation and control.But at this stage,the behavioral tax system should still be retained,and it should not be blindly merged or simply abolished.The conclusions of this paper are in line with the core point of view.Under the basic premise of possession,the behavioral tax system clarifies its nature and current position,and further adjusts and perfects its tax structure,that is,clarifies the attribution of taxes under the tax system,except that The controversial tax types redefine the taxation of the taxation under the controversial state and determine its nature and characteristics,and make certain contributions to the reform of the behavioral tax system from the theoretical and empirical levels.The shortcomings of this article.The academic community’s research on behavioral tax is not sufficient.The information and literature on this aspect are relatively lacking.This is the biggest obstacle that the author thinks is the study of behavioral tax and essay writing.Secondly,the author has limited foreign language ability and can’t read and translate a large amount of foreign literature,but compares China’s unique behavioral tax system with foreign countries.Finally,the author’s research on the behavioral tax system is still not very detailed and in-depth.I hope that the follow-up scholars and benevolent people can further study and make their own contributions to perfecting the behavioral tax and taxation legal system.