Taxation, also known as rent, tax or tax in history, is the product of the country. The formation of tax has gone through a long process, so it is called "origin". According to the Marxist theory of state, tax originates from the origin of the state, develops with the development of economy, and finally dies with the death of the state. Taxation, like a country, is a historical category and exists in a certain stage of social development.

Entrepreneurship, Tencent creates space. 1. Origin of taxation

Taxation is produced with the development of human society to a certain stage, accompanied by the country and its origin. Xia Dynasty was the earliest slave country in China, and the embryonic form of taxation began in Xia Dynasty. Is there an earlier tax prototype than "Summer Palace"? Historical Records: "Summer, prepare tribute." This can be traced back to the time of Gao Xin. Gao Xin's family, Di Ku, is one of the "Five Emperors" and is said to be the great-grandson of the Yellow Emperor from the 26th century to the 2nd century BC. Di Ku is a real person! According to the Ministry of Taxation, Volume 1 10 of Chinese Food Code, there were two kinds of taxes in ancient times, one of which was "Di Ku Gaoxin's Zheng Fan Unified Tax" (Shenzhen), and the "Unified Tax" was listed in the Ministry of Taxation, which shows that all taxes in the Di Ku era had their embryonic forms, which has been more than 4,000 years since.

Some people questioned that there were no words in ancient times and taxes were rarely recorded in words. Mencius' exposition on taxation was also written later. Mencius lived from 372 BC to 289 BC, during the Eastern Zhou Dynasty and the Warring States Period, which was more than 500 years away from Xia Dynasty/KLOC-0. What is the basis and accuracy of this discussion? What's more, more than 500 years have passed since/kloc-0, and the tax burden of three generations is "actually nothing". Has the tax rate of 10% not changed? Credible hoo! From the perspective of social development, the productivity of primitive society was low, and * * * worked together and * * * lived together. In the later period of primitive society, social productive forces developed, agriculture developed, animal husbandry and primitive handicrafts appeared, social division of labor emerged, labor productivity improved, and surplus products began to appear. From then on, private possession of means of production and surplus products appeared, and the gap between the rich and the poor appeared until class appeared. In order to limit the conflict of class interests to a certain range of "order", it is necessary to have the power to perform this social function and override the society, so the embryonic form of a country that manages public affairs appears. With the development of productive forces, the intensification of social contradictions and the promotion of social changes, the primitive society developed into a slave society in the later stage. Yao and Shun abdicated and carried on the family line. His rule and the origin of the country have been strengthened for a long time, which is the embryonic form of the country.

Taxation originated from the origin of the country. The state does not engage in the production of material materials. In order to fulfill its social function, it provides a material basis and participates in the distribution of social surplus products by virtue of political power. This is the tax. As for the relationship between taxation and the state, Marx once pointed out: "Taxation reflects the economic existence of the state. Taxation is the economic foundation of the government machine, not anything else. " Engels also elaborated on this: "In order to maintain this public power, citizens must pay fees-taxes. Taxation was completely absent in the former clan society, but now we are very familiar with it. " It can be seen that the pursuit of history by future generations is also based on this. China's taxation originated more than 4,000 years ago, which should be credible.