A Historical Examination of the Development of Datafication,the Development of Data Carriers and the Evolution of Tax Systems
The development of resource datafication and the evolution of data carriers had a significant impact on the changes in the ancient tax system.The development of the tax system was accompanied by the process of datamining of natural resources,land area,agricultural production,population,commodities,and property.At the stage of oral transmission,tax management could only be carried out through large assemblies;at the stage of oracle bone and bronze carrier,only indirect management could be carried out through lords at all levels;at the stage of the letter carrier,direct management could already be carried out through the letter counting book;at the stage of the paper carrier,the center of gravity of tax management was gradually shifted upwards,and the work of tax collection was gradually shifted downwards.The history of data development and the evolution of the tax system in ancient China have certain inspirations for us today:the reform of the tax system should adapt to the progress of data carriers and make a forward-looking,proactive and systematic layout,make full use of the new generation of digital technology to actively explore the establishment of a highly efficient,simplified and fairer tax system,and create a favorable environment under the rule of law,so that the digital transformation of taxation can be carried out in accordance with the law.
DataficationDigitizationData CarriersTax SystemTax Collection and Management
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