The natural economy and the commodity economy are the two basic forms in the development process of human society。Early taxes already appeared during the natural economic period。For whatever purpose，Choosing appropriate bet365 kentucky bonus code objects is the first step for the government to impose taxes。The emergence and development of a bet365 kentucky bonus code type are closely related to the economic and social environment at that time，Different environments create different economic factors，Provide options for government taxation。Different bet365 kentucky bonus code objects and the environment also determine the income of taxes、Flexibility、Differences in attributes such as cost。

The combination of various bet365 kentucky bonus code types forms the bet365 kentucky bonus code structure。As a product of a specific economic and social environment，The bet365 kentucky bonus code system shows different characteristics at different stages，The process of social development also contains changes in the bet365 kentucky bonus code structure。

　　Natural economic period: traditional direct taxes account for the majority

Natural economic period，The level of social productivity is relatively low，Underdeveloped social division of labor。It was a typical agricultural society at that time，Agriculture and agricultural population constitute the main industry and main population of society respectively。Agriculture is a production sector that is highly dependent on land，Adapted to this economic structure，Land bet365 kentucky bonus code, under various names, has become the main source of fiscal revenue。

"Gong", "Zhu" and "Che" are Xia、Businessman、Main fiscal revenue during the Zhou period，They are all related to land。Cultivators pay taxes to the state based on a certain proportion of the output obtained from cultivating the land。Entering feudal society，Land bet365 kentucky bonus code is still the main form of taxation，Supplemented by head (household) bet365 kentucky bonus code and various corvee。Three Kingdoms period to the early Tang Dynasty，Rent modulation or rent modulation was the main form of bet365 kentucky bonus code system at that time。“Rent” is a kind of land bet365 kentucky bonus code，The grain paid by civilians to the state for cultivating land is called "rent"，The Cao Wei and Western Jin Dynasties among the Three Kingdoms levied land according to the quota of acres。Northern Wei Dynasty、The "rent" in the Sui and early Tang Dynasties was closer to the head (household) bet365 kentucky bonus code。Each household is divided into several grades according to the amount of land and other assets，Pay different taxes according to the amount of assets。The basic unit of measurement for “rent” in this period is a couple (“one bed”)，Unmarried male、Slave、Livestock are measured by converting them into “beds” in certain quantities。“Tune” means cloth、Silk、bet365 kentucky bonus code paid in physical form such as silk，Collection was carried out on a household basis during the Cao Wei and Western Jin Dynasties，Northern Wei Dynasty、In the Sui and early Tang Dynasties, "one bed" was collected。“Yong” appeared in the early Tang Dynasty，Refers to replacing corvee with silk or cloth，Also called "losing the mediocre to serve"。Influenced by the farming system during the Cao and Wei Dynasties、The impact of land systems such as the land occupation/classification system in the Western Jin Dynasty and the land equalization system in the Northern Wei Dynasty，The amount of taxes paid by a commoner is highly correlated with the amount of property he or she owns or uses。

Middle and late Tang Dynasty，Land annexation intensifies，The rent modulation with the characteristics of head (household) bet365 kentucky bonus code no longer adapts to the situation at that time。Tang Dezong implemented the "Two Taxes Law" on the advice of Prime Minister Yang Yan，As much as possible, make taxes correspond to the number of acres held，The promulgation of this decree marked the disintegration of the equal land system。Land bet365 kentucky bonus code in Song Dynasty、yuan、Ming、Occupied an important position in the bet365 kentucky bonus code structure of the four Qing dynasties。In the meantime，To maintain rule、Guaranteed taxation，Each dynasty carried out corresponding reforms in the land system，The "Fangtian Equalization bet365 kentucky bonus code Law" promoted by Wang Anshi、The "one whip method" promoted by Zhang Juzheng and the "dividing a small person into an acre" implemented since the Kangxi period are typical representatives。

Taxation in the natural economic period is mainly traditional direct bet365 kentucky bonus code based on land。Although there was commodity exchange in the later period，But the commodity economy is not developed，Self-sufficiency is still the main mode of production。Goods and services bet365 kentucky bonus code exists，But the scope of taxation is limited，Salt only、Tea、Oil、Wine、bet365 kentucky bonus code on specific commodities such as iron。

　　Commodity Economy Period: The Origin and Development of the Modern bet365 kentucky bonus code System

With the development of productivity and the refinement of social division of labor，Each production department shows specialization、Refined characteristics。In this case，Commodity exchanges become more frequent and a market is further formed，The emergence of new industries also brings about population transfer，Human society has entered the period of commodity economy。

　　1. Income bet365 kentucky bonus code.Commodity Economy Period，The place where production activities are carried out has transitioned from small private workshops to more intensive factories。This production method is different from the traditional agricultural production method based on the family unit，People need to go into factories and work for their employers。In addition，Due to technological progress，People are liberated from agricultural production。This stage，Industry and commerce ushered in a large inflow of population。Human power is an important economic input，In return，Workers get paid for their labor。Labor has the commodity attribute of "price" making it measurable，And employment labor relations are widespread，It becomes possible for the government to bet365 kentucky bonus code income。Taxation of income began in Britain in 1799，bet365 kentucky bonus code revenue was used to purchase weapons and equipment used in the French Revolutionary War，It is a specific product during wartime。Until the 1840s，The UK has a serious fiscal deficit，Income bet365 kentucky bonus code is re-emphasized as a new financial source，And become a fixed bet365 kentucky bonus code type。In most countries，Personal income bet365 kentucky bonus code is subject to progressive bet365 kentucky bonus code rates，Has relatively strong income distribution function。The rapid development of the commodity economy not only accelerates capital accumulation, but also widens the gap between rich and poor，The income distribution function of personal income bet365 kentucky bonus code began to be valued after the Second World War。The United States began to levy consumption bet365 kentucky bonus code on businesses in 1909，But，Consumption bet365 kentucky bonus code is measured by revenue，This is the origin of corporate income bet365 kentucky bonus code。

Social insurance premiums/taxes are also based on (modified) personal income。Different from personal income bet365 kentucky bonus code and corporate income bet365 kentucky bonus code，Social insurance fees/taxes often have the characteristics of special purposes and revenue and expenditure linkage，It does not appear as a fiscal revenue-increasing measure，It is a manifestation of the government’s new functions after the commodity economy develops to a certain stage。On the one hand，People’s concern and demand for people’s livelihood issues are increasing，Require the government to protect their basic rights；On the other hand，Social insurance bet365 kentucky bonus code reflects the government’s income redistribution、The need to maintain social stability。Germany began to implement the pension insurance system in 1891，It is the first country in the world to levy social insurance premiums/taxes。Development to this day，The status of social insurance fees/taxes has been significantly improved，More and more countries are levying this fee/bet365 kentucky bonus code，The audience is getting bigger；Social insurance premiums/taxes are increasingly covered，Elderly Care、Medical、Unemployed、Accidents, etc. are included。Among OECD countries，The average level of social insurance fees/taxes in a country’s total bet365 kentucky bonus code revenue reaches more than 25%，Occupies an important position。

　　2． Goods and services bet365 kentucky bonus code.Initially，Goods and services bet365 kentucky bonus code is a bet365 kentucky bonus code levied only on goods，Later, it gradually expanded to the labor service field。Commodities used for exchange are the most active economic factors in the commodity economy period。Affected by technological progress and increased demand，The variety of products continues to expand，Transaction volume continues to increase。The goods and services bet365 kentucky bonus code in the early stage of commodity economy is similar to that in the late stage of natural economy，Only bet365 kentucky bonus code on special goods。After the commodity economy matures，While realizing universal collection of goods and services bet365 kentucky bonus code，The taxation method has undergone a transformation from extensive to scientific，Exhibiting a broad bet365 kentucky bonus code base、Features of low bet365 kentucky bonus code rate。First，Different types of goods provide a wide range of taxable objects for the government to bet365 kentucky bonus code；Secondly，Frequent commodity transactions ensure the stability of bet365 kentucky bonus code revenue，But its proportion is relatively small，Little impact on overall bet365 kentucky bonus code revenue；final，The low bet365 kentucky bonus code rate fully takes into account the mutual constraints between sufficient bet365 kentucky bonus code sources and bet365 kentucky bonus code compliance，Making taxation of goods sustainable。France successfully implemented value-added bet365 kentucky bonus code in 1954，Become the first country in the world to impose value-added bet365 kentucky bonus code。Before this，Full taxation on single-link transactions is the main form of goods and services bet365 kentucky bonus code，For example, Canada imposes taxes on manufacturing (manufacturers' sales bet365 kentucky bonus code)、UK wholesale bet365 kentucky bonus code、The United States imposes taxes on retail sales (retail sales bet365 kentucky bonus code)。Compared to single-link taxation，VAT is easy to collect and manage and is conducive to fair bet365 kentucky bonus code burden，Western European countries generally levied value-added bet365 kentucky bonus code in the 1960s，Since the late 1980s，VAT is expanding significantly in transition countries and developing economies in Asia and Africa。Currently，Except the United States still collects retail sales bet365 kentucky bonus code，Other developed countries have introduced value-added bet365 kentucky bonus code。Because VAT can distinguish imported and exported products，In today’s increasingly fierce international competition, it can better demonstrate its advantages。

The commonly levied value-added bet365 kentucky bonus code and retail sales bet365 kentucky bonus code are the most important goods and services taxes，Other than that，There are still smaller taxes such as consumption bet365 kentucky bonus code。The government regulates product structure、Regulate consumer behavior、Specific purposes such as compensating for negative externalities，Selectively bet365 kentucky bonus code some items。Among OECD countries，One third of bet365 kentucky bonus code revenue is goods and services bet365 kentucky bonus code。

　　3. property bet365 kentucky bonus code.Taxing real estate is the primary form of property bet365 kentucky bonus code，The land bet365 kentucky bonus code in the natural economic period gradually transformed into the modern real estate bet365 kentucky bonus code during this period。Due to spatial fixity，Real estate bet365 kentucky bonus code has become an important part of local taxes，And has the characteristics of benefit bet365 kentucky bonus code，Often related to public services provided by local governments。

　Europe in the 17th century was in a revolutionary period，Private property rights are raised as a new demand of people，The formation of the property rights system provides prerequisites for the collection of real estate bet365 kentucky bonus code。1662 to 1689，The UK briefly implemented a hearth bet365 kentucky bonus code，Determine home value by counting the number and size of fireplaces in each home，This unreasonable assessment method made the fireplace bet365 kentucky bonus code quickly eliminated。Land bet365 kentucky bonus code in France was formalized in 1790，The amount of personal bet365 kentucky bonus code is determined according to a certain proportion of their real estate income。However, due to the low education level of bet365 kentucky bonus code collectors and the lack of early archive materials，Many unfair phenomena have occurred in bet365 kentucky bonus code collection and administration。In Colonial America，Real estate bet365 kentucky bonus code is the main bet365 kentucky bonus code in the northern states，But unreasonable evaluations happen from time to time。

Real estate assessment is an important part of collecting real estate bet365 kentucky bonus code，Due to the primitive evaluation methods，There has always been an unfair assessment。After long-term practice，The collection of real estate bet365 kentucky bonus code has gradually formed the feature of separation of assessment agencies and bet365 kentucky bonus code collection agencies，And with the help of data storage、Modern GIS、Support for assessment tools and other technologies，Evaluation methods become more scientific and reasonable。

Resource and environmental bet365 kentucky bonus code、E-commerce bet365 kentucky bonus code、Sugar bet365 kentucky bonus code、The rise of taxes such as digital taxes，Bringing new changes to the bet365 kentucky bonus code systems of various countries。But，Fundamentally speaking，Income bet365 kentucky bonus code、Goods and Services bet365 kentucky bonus code、The status of property bet365 kentucky bonus code as one of the three major bet365 kentucky bonus code categories has not changed，These emerging taxes are all innovations and improvements based on this。

　(Author’s affiliation: School of Finance and Taxation, Central University of Finance and Economics)