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Taxation is the most important form and source of revenue for the state (government) public finance. The essence of taxation is a special distribution relationship formed by the state to meet the needs of the public, relying on the power of the public, participating in the distribution of national income in accordance with the standards and procedures stipulated by law, and forcibly obtaining fiscal revenue. It embodies a specific distribution relationship between the state and taxpayers in the distribution of benefits of collection and tax payment under a certain social system. Marx pointed out: 1. "Taxation is the economic foundation of government agencies, not anything else." 2. "The economic embodiment of the country's existence is to donate taxes". Engels pointed out: "In order to maintain this kind of public power, citizens need to pay fees-taxes." /kloc-Holmes, an American judge in the 0 th and 9 th centuries, said: "Taxation is the price we pay for civilized society." All these show that taxation plays an important role in national economic life and social civilization.
In history, at the same time as the country came into being, there appeared the finance to ensure the country to realize its functions. In the Xia Dynasty, the first slave country in ancient China, the earliest way of financial collection was "tribute", that is, subjects presented articles to the king. At that time, although the vassals had to fulfill this obligation, the amount and time of tribute were still uncertain, so "tribute" was only the embryonic form of tax. Then the "Fu" is different from the "Gong". In the Western Zhou Dynasty, the collection of military materials was called "Fu"; The collection of native materials is called "tax".
In the late Spring and Autumn Period, the tax was uniformly levied according to the field. "Fu" originally refers to the military fu, that is, the military service and military supplies collected by the monarch from his vassals. But in fact, the income collected by the state is not limited to military taxes, but also includes products used for other national expenditures. In addition, the income collected by the state from customs, markets, mountains and water surfaces is also called "tax". Therefore, "tax" not only refers to the military supplies collected by the state, but also has the meaning of "tax". At the end of Qing Dynasty, rent tax became a general term for various taxes. Farmers pay the landlord the daily rent in kind and the national tax in currency.
The direct taxation of land products, which can be found in historical books, began in 594 BC (the fifteenth year of Lu Xuangong) when the State of Lu implemented the "initial tax mu" and taxed the land according to the average output. Later, "tax" and "tax" were often used together, collectively referred to as taxes. Since the Warring States Period, there have been four kinds of taxation systems in feudal society in China: the taxation system in the Warring States Period, Qin and Han Dynasties (collecting land tax and poll tax), the taxation system from Wei, Jin to Sui and Tang Dynasties (collecting land tax, poll tax and labor tax), the two tax laws from the middle Tang Dynasty to the middle Ming Dynasty (collecting assets tax and land tax), a whipping method from the middle Ming Dynasty to the Opium War and the integration of local and local people (collecting land tax).