Natural economy and commodity economy are two basic forms in the development of human society。Early taxes have appeared in the natural and economic period。No matter what the purpose is，Choosing the appropriate tax subject is the first step for the government to tax。The generation and development of a tax type is closely related to the economic and social environment at the time，Different environments create different economic elements，Provide choices for government taxes。Different tax targets and the environment also determine the income of taxes、Elastic、Differences in attributes such as cost。

The combination of each tax type formed a tax structure。Products as a specific economic and social environment，The tax structure presents different features at different stages，The process of the development of society also contains changes in the taxation structure。

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Natural and economic period，The level of social productivity is relatively low，Social division of labor is not developed。It was a typical agricultural society at that time，Agricultural and agricultural population constitutes the main industries and main population of society。Agriculture is a highly dependent production department of land，Adapt to this economic structure，Land tax named after various names becomes the main source of fiscal revenue。

"Gong", "Assistance", "Thorough" is summer、Business、The main fiscal revenue of the week period，They are all related to land。Performers pay taxes to the state according to a certain percentage of a certain percentage of the output of farming land。Enter the feudal society，Land tax is still the main tax form，Supplemented by the head (household) tax and various colors。The Three Kingdoms period until the early Tang Dynasty，Rental modulation or leased Bet365 app download meditation modulation was the main tax system at that time。"Rent" is a kind of land tax，Citizens paid by civilian farming land are called "rent"，Cao Wei and the Western Jin Dynasty in the Three Kingdoms are requisitioned in accordance with the fixed amount of the fields。Northern Wei、The "rent" in the early days of the Sui and Tang Dynasty is closer to the head (household) tax。How many households are divided into several assets according to the land and other assets，Pay different taxes in accordance with the assets。The "rent" in this period takes a couple ("one bed") as the basic measurement unit，Unmarried men、slave、Animals are transformed into a "bed" to measure with a certain amount。"Tune" is cloth、silk、Taxes paid by physical forms，Cao Wei and the Western Jin Dynasty with households for collection，Northern Wei、Sui and the Tang Dynasty was collected with "one bed" in the early stage。"Yong" appeared in the early Tang Dynasty，refers to replacing the martial arts with silk or cloth，Also called "Lugging of Yong"。During the Cao Wei period, Tuitian system、The influence of land systems such as the field/field system in the Western Jin Dynasty, and the land system during the Northern Wei Dynasty，The tax amount of civilians is related to the quantity of the property they possess or use。

In the middle and late Tang Dynasty，Land mergers intensify，Rental mixed modulation with tax characteristics of people (households) no longer adapt to the situation at that time。Tang Dezong implemented the "Two Tax Law" under the suggestion of Prime Minister Yang Yan，As much as possible, the tax is corresponding to the number of holdings of the field acres，The promulgation of this decree marks the disintegration of the uniform field system。Land tax in Song、yuan、Ming、The taxation structure of the Qing Four Dynasties occupies an important position。I am，To maintain the rule、Guarantee tax，Corresponding reforms have been carried out on the land system of each dynasty，The "Fangtian Misqual Tax Law" promoted bet365 live casino games by Wang Anshi、The "one whip method" implemented by Zhang Juzheng and the "stall into the acre" began in the Kangxi period is a typical representative。

The taxation of the natural and economic period is mainly based on the traditional direct taxes that depend on land。Although there are commodity exchange in the later period，But the commodity economy is not developed，Self -sufficiency is still the main production method。Although the goods and labor taxes exist，But the scope of taxation is limited，Only salt、Tea、Oil、Wine、Taxes of specific products such as iron。

　　Commodity Economic period: The emergence and development of modern tax system

With the development of productivity and the refinement of social division of labor，Various production departments present specialization、Fine characteristics。In this case，Commodity exchange becomes frequently and further forms a market，The emergence of new industries also brings population transfer，Human society has entered a period of commodity economy。

　1. Income tax.Commodity economy period，The place where the production activities are transitioned from private small workshops to more intensive factories。This production method is different from the traditional agricultural production method in the family，People need to enter the factory to work for employers。other，Due to technological progress，People are liberated from agricultural production。This stage，Industry and commerce has ushered in a large amount of flow of population。Manpower is an important economic investment，as a return，Workers get paid from labor。Labor has the product attribute of "price" to make it measureable，And hiring labor relations exist existing，The government's taxation of income becomes possible。The tax levy of the income began in the UK in 1799，Tax revenue used to purchase weapons and equipment used in the French Revolution war，is a specific product of wartime。until the 1840s，A serious fiscal deficit appeared in the UK，Income tax as a new source of wealth is re -valued，and become a fixed tax。In most countries，Personal income tax implements a progressive tax rate，Have a relatively strong income distribution function。The rapid development of the commodity economy has also increased the gap between the rich and the poor while accelerating the accumulation of capital，The revenue distribution function of personal income tax began to get attention after World War II。The United States began levying consumption tax on companies in 1909，but，Consumption tax is measured by income，This is the origin of corporate income tax。

Social insurance premiums/taxes are also based on (corrected) personal income as the basis。Different from personal income tax and corporate income tax，Social insurance premiums/tax often have the characteristics of special purpose and revenue and expenditure，Not as a financial income increase measure，Instead, after the development of the commodity economy reached a certain stage, the government's embodiment of new functions。On the one hand，Public attention and demand for people's livelihood issues，Requires the government to protect their basic rights; on the other hand，Social insurance tax reflects the government's income re -distribution、Need to maintain social stability。Germany began to implement the endowment insurance system in 1891，is the earliest country in the world to levy social insurance premiums/taxes。Development to today，The status of social insurance premiums/taxes has increased significantly，More and more countries that collect this fee/tax，The audience is getting larger and larger; the coverage of social insurance premiums/taxes is getting wider and wider，Pension、Medical、Unemployment、Accidents, etc. are all within it。In OECD countries，Social insurance premiums/tax accounts for average tax income of a country to reach more than 25%，Posted an important position。

　　2． Cargo and labor tax.initial，Taxation of goods and labor taxes is only levied on goods，Later, gradually expanded to the field of labor。The goods used for exchange are the most active economic elements in the commodity economy period。Affected by technological progress and increased demand，The types of products are continuously expanded，The transaction volume continues to increase。Early goods and labor taxes of the commodity economy are similar to the late natural economy，Only tax on special goods。After the commodity economy matures，Cargo and labor taxes are generally levied at the same time，The taxation method has undergone a transformation from rigid to science，presents a wide tax base、Features of low tax rate。First，Various types of products provide a wide range of taxes for government taxation; second，Frequent commodity transactions ensure the stability of tax revenue，But it accounts for relatively small，It has little effect on the overall tax income;，The low tax rate fully considers the mutual constraint between the sufficient tax source and the tax compliance，Make the tax on the product with sustainability。France successfully implemented a VAT in 1954，Become the earliest country in the world to levy VAT。Before that，The full tax levy of transactions for a single link is the main form of goods and labor taxes，For example, Canada is taxed in manufacturing、British tax levy in the wholesale link (Wholesale Tax)、Retail Sales Tax。Compared with a single link tax，VAT is convenient for levy and is conducive to fair tax burden，Western European countries generally levied VAT in the 1960s，Since the late 1980s，Value -added tax is large -scale expansion in countries and developing economies in Asia and Africa.。Current，Except the United States is still levying a retail tax，Other developed countries have levied VAT。Due to VAT, it can distinguish import and export products，With the increasing international competition today, it can show its advantages more。

VAT and retail tax levied generally levied are the most important goods and bet365 best casino games labor taxes，In addition，Still consumption tax and other smaller taxes。The government has regulated product structure、Standardize consumer behavior、Compensation negative exterior and other specific purposes，Taxation of some projects with selectively。In OECD countries，One -third of the tax revenue is goods and labor taxes。

　　3． property tax.Taxation of real estate is the most important form of property tax，The land tax in the natural and economic period gradually transformed into a modern real estate tax during this period。Due to the fixing of space，Real estate tax becomes an important part of local tax，characteristics of beneficiary tax，Often related to public services provided by local governments。

Europe in the 17th century was in the revolutionary period，Private property rights as a new demand for people are raised，The formation of the property right system provides prerequisite for the collection of real estate tax。From 1662 to 1689，The UK has briefly implemented the fireplace tax (Hearth Tax)，Determine the value of the house by calculating the number and size of each family，This unreasonable evaluation method makes the fireplace tax quickly eliminated。French land tax was officially determined in 1790，Personal tax amount is determined according to a certain proportion of its real estate income。However, due to the low cultural level of taxation personnel and the lack of early archive materials，Many unfair phenomena have appeared in the tax collection and management。The United States during the colonial period，Real estate tax is the main tax of the states in the north，but unreasonable assessment occurs。

Real estate assessment is an important part of the real estate tax，Because the early evaluation method is compared with original，There has always been an unfair assessment。Long -term practice，The collection of real estate tax has gradually formed the characteristics of the separation of the evaluation agency from the taxation agency，and use data storage、Hyundai bet365 best casino games GIS、Evaluation Tools and other technologies support，Evaluation methods become more scientific and reasonable。

Resource and environmental tax、E -commerce tax、Sugar tax、The rise of taxes such as digital tax，Bring new changes to the tax system of various countries。but，Fundamental speaking，Income tax、Cargo and labor taxes、The status of property tax as three major taxes has not changed，These emerging taxes are all innovative and improved on this basis。

　(Author Unit: School of Finance and Taxation of Central University of Finance and Economics)