A Historical Review of the Realistic Concern in the Tax System Theory During the Republic of China
During the Republic of China,traditional agricultural society was transforming into the modern capitalist society.The western concept of modernization spread to China,and promoted the continuous enrichment of domestic theories in various fields.As an important part of the fiscal theory in the period of the Republic of China,the theory of taxation was closely intertwined with the tax system at that time under the influence of various factors in the period of the Republic of China,and showed a distinctive feature of progress and realistic concern,leaving a significant mark in the history of modern tax system.The construction and evolution process of the tax system theory in the Republic of China is a systematic process.In the special period of the Republic of China,the constructivism on the basis of rational vision and evolutionism on the basis of practice were attempted by the logic of modernity.In particular,the exploration,refinement and summary of the reality in the evolution process show strong progressive significance.The tax theories of the three periods of the Republic of China are compared and examined,and their interactive relationship with tax system reform from the perspective of their respective eras and the principles used in the process of exploring modernization is analyzed,which will have certain guiding significance for practical tax system reform.
The Republic of ChinaTax system theorythe reform of tax systemfiscal thought
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