Bao Zheng's thought on the rule of law in finance and taxation was born in the social background of poverty and weakness in the Northern Song Dynasty.It was rooted in Confucianism's thought of people-oriented and Legalism's rule of law,which has rich theoretical connotations.In order to alleviate the financial crisis and reconcile social contradictions,Bao Zheng put forward a series of fiscal and tax reform ideas during his official period:lightening the burden of taxation and maintaining the people;returning land to the people and building water conservancy;abolishing monopoly and encouraging commerce;reducing redundant expenditure and controlling expenditure.These reform propositions reflected Bao Zheng's advanced concept of sustainable financial development,played a positive role in developing free trade and reducing the burden on the people,helped to alleviate the financial crisis and class contradictions of the Northern Song Dynasty to a certain extent,and provided a historical mirror for the contemporary fiscal and taxation system.
Bao Zhengfiscal and tax reformthought of rule of lawhumanism
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