With the establishment, development and expansion of the China * * Production Party and the development of economic and social fields, the Party's taxation has been moving forward at a steady pace. Especially since the Third Plenary Session of the Eleventh Central Committee of the Communist Party of China, China has creatively implemented reform and opening up and constantly accelerated the pace of rule of law. The tax system and policies have been continuously improved, the management system and mechanism have been continuously smooth, tax collection and management services have been continuously optimized, and international tax exchanges and cooperation have been continuously expanded.
Under the guidance of the general goal of "perfecting and developing Socialism with Chinese characteristics system and promoting the modernization of national governance system and governance capacity" put forward by the Third Plenary Session of the 18th CPC Central Committee, State Taxation Administration of The People's Republic of China correspondingly put forward the goal of tax modernization with "six systems" as the core, and upgraded it to "new six systems" and "six capabilities" after the Fourth Plenary Session of the 19th CPC Central Committee.
Tax modernization is gradually pushed forward at all levels, and an organic system of mutual promotion is gradually formed, and remarkable results have been achieved, which has become an important force to promote China's deep-seated reform, high-level openness and high-quality development and serve the modernization of national governance.
Market tax:
The ancient market of Jingtian system was called "city". Market is the product of the development of commodity economy, which has a long history. At the end of Shang dynasty, merchant trade appeared, but at that time, handicrafts and commerce were all government-run, so there was no market tax. By the end of the Western Zhou Dynasty, due to the development of commodity economy, private handicrafts and commerce with family sideline as the main business appeared, and the market trade was increasing day by day, so the earliest market (transaction) tax appeared in China's history.
The market in the Zhou Dynasty is under the north wall of the palace, and the east and west are divided into three areas, namely, the morning market, the afternoon market and the evening market. The market tax adopts the "five-cloth" tax system; First, the distribution (times), that is, the house tax; The second is the general cloth, that is, the dental tax; The third is the cloth, that is, the local tax; The fourth is pledge, which refers to the tax levied on those who violate the contract documents; Fifth, fine cloth, that is, fine. The market tax is managed by officials such as the municipal government, hiring people, and Quanfu, and is turned over to the state treasury regularly.