A Study Of The Common Salt Legislation At The Initial Stage Of The Nanjing National Government

A study of the common salt legislation at the initial stage of Nanjing National Government At the initial stage of the national government of Nanjing, for the task of finishing the unification of the motherland and rebuilding, Nanjing National Government nearly consumed all fiscal revenues of limit to deal with every local force and the Japanese challenges. As to one industrialized government of starting stage, the salt tax income became its focal point paid close attention to naturally, so the salt reforms were put on the agenda. For this reason, Nanjing National Government strengthened the dynamics of the salt legislation, issued lots of salt affair laws and regulations and had managed in the legal track, which promoted the process of the Chinese salt affair modernization. With Marxism as guidelines, the thesis carries on more overall investigation to the salt legislation of the initial stage of Nanjing Government by using the main theories of many disciplines, such as history , legislate, law sociology and finance and research approaches . The content of this thesis is divided into the following several parts mainly. The first part explains the background of the salt legislation at the initial stage of Nanjing National Government and introduces the changes of the laws about salt in our ancient country, the salt law reforms of Northern Government, the problems with salt affair administration faced by Nanjing National Government before it was set up .The national sovereignty of salt administration was encroached ,the duties and responsibilities of salt affair management system differed ,the efficiency was not high and the phenomena were more and more serious that local force retained salt gabelle and increase additional taxes at will. and point out the necessity of the salt legislation of Nanjing National Government.In the second part, the guidelines, the legislative principles of the salt legislation and the legislative system are probed into : The author points out that the salt legislation regarded Sun Yat-sen's legislative thoughts of livelihood as the guidelines and followed the legislative principles of regarding national social interests as the primary importance and paying attention to benefit. In the legislative system, the legislation principles were divided by the central political meeting in Nanjing National Government ,the legislative organ drafted laws according to the legislative principles by the meeting . and that still every central department was authorized to make the regulations of every department while needing.In the third part , by investigating the salt policy legislation, the author finds that Nanjing National Government standardized the salt policy establishment, the salt policy functions and powers and the salt affair administrative staff of organization .The national government regarded affairs as the standard and set up the affair organization of salt in accordance with the law strictly, it altered the functions and powers of salt affair audit ,put it under the jurisdiction of Ministry of Finance directly and unified the duties and responsibilities of the affair administration of salt and tax revenue progressively; in the appointing of the affair personel of salt ,the government not only made the strict conditions of appointing but also stipulated the strict procddure of appointing ,and paid attention to improving the salt affair quality of personal to set up a powerful law-enforcing rank . In the fourth part , the entire management of Nanjing National Government is probed into from the four respects---the production of salt ,transportation and sales , levying taxes and the suppression of smuggling separately .The government was strict with manufacture, accepting and storing and quality examination of salt in salt production; It abolished the system of special trades and trade in special places and times progressively and popularized the free trade in salt transportation and sales. The government centralized levying salt gabelle , unified tax items, canceled salt surt...