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Business tax is about to bid farewell to the stage of Chinese history

Publisher: Ever-Power Mechanical Equipment

Business tax is about to bid farewell to China's historical stage-this farewell to the ancient tax category with a history of more than two thousand years is not only a glorious departure in the process of China's tax system reform, but also a witness to the era of tax system upgrade and nationwide burden reduction.

The market opens for business, and the market opens means to carry out business operations. From the beginning of the business tax, it will be levied to the targetCouplingOperators.

From the time of Emperor Han Gaozu, “counting people's money” was levied on merchants, to the Eastern Jin and Southern Dynasties levied XNUMX% transaction tax on commodity transactions.In the Ming Dynasty, the “market stall tax” was levied on the transportation of goods in vegetable and fruit gardens, collapsed houses, warehouses, and shops, which were mainly sold.In the Qing Dynasty, the "shop room tax" and "ya pang tax" were collected.Among them, "Yatang Tax" is very similar to today's business tax. It is a type of tax levied on Yahang (business premises). The tax revenue is mainly used for local fiscal revenue, which is today's "local tax".

In the history of European tax development, some of them are more the same as today's business tax.The European Middle Ages government imposed a certain amount on business merchants every year to start quasi-business operations, which is called a license fee.Later, because the license fee does not differ regardless of the business scale of the business, the burden is uneven,1791In France, the license fee was changed to a business tax, which was levied based on the size of the tax.Since then, countries have followed suit one after another.