Outline of the History of Finance and Taxation in New China

Author: Zhao Menghan
Publisher:
Publish Date: 2002-11-01
Features: This book starts from the fiscal and tax systems during the New Democratic Revolution led by the Communist Party of China and extends to the year 2001 in the new era of reform and opening up. It is a professional historical work that provides a concise, systematic, and comprehensive discussion of the contemporary Chinese fiscal and tax system. Accompanying the economic development of the new China, it has gone through more than 50 years of development. Over these five decades, the fiscal and tax systems of new China, under the high attention, active leadership, and strong support of all levels of the Party and the state, have made significant contributions through the hard work of cadres and workers on the fiscal and tax front. They played an extremely important role in promoting the recovery and development of the national economy in the early years of the founding of the country, ensuring the needs of national economic development and various undertakings in different periods, and advancing the goal of "four modernizations" in the national economy through reform and opening up in the new era. They have accumulated valuable experience while also leaving some profound historical lessons. Therefore, discussing, analyzing, researching, and summarizing this historical process of changes in fiscal and tax systems, exploring and revealing the laws of development of the fiscal and tax systems of new China, and learning from the valuable management experience, hold great theoretical and practical significance. It is available for to learn and reference.