The Direct Tax Policy Imposed By The NanKing National Government During The Anti-Japanese War

This thesis studies the direct tax policy of the Nanking National Government, especially from 1937 to 1945. It analyzes the policy under the guide of theories of finance and revenue, national defense economics and so on across-the-board. This analysis refers to the reform of the Republic of China, the contribution of the direct tax to the Anti-Japanese War, the relationship among direct tax, economy and the people.The direct tax Imposed by the Nanking National Government, has profound social background and history causation. It has been proposed in the late stage of Qing Dynasty. Great revolutionary Sun Zhongshan also thinks that to impose the direct tax is an important measure of realizing the principle of the people's livelihood. In 1930's, we face the serious war crisis from Japan.In my opinion, the direct tax implemented by the NanKing National Government obtains certain achievements. First of all, The direct tax is a great reform to the old feudal tax system. It belongs to modern capitalist tax category. This reform accords with international tax system of development, so it indicates the setting-up of the capitalist tax system. The direct tax policy also is an important respect of the war finance measure of the Nanking National Government. The volume of the direct tax can still increase, in a situation that other tax revenues reduces. It made certain contribution for the victory of Anti-Japanese War.However, the direct tax reform of the Republic of China lacks in the whole and long- term plan. It is a mixture which brings about many defects. In practice, the personal integrity of tax staff is bad, whose corruption is serious, so that the direct tax department becomes the most corrupt one of the Ministry of Finance of the Nanking National Government.In addition, there are the special wartime environment and other bad social environment, such as the people lacking in consciousness of paying taxes. Theimplementation of the direct tax hinders economic development seriously, and the burden of taxation of common persons being aggravated constantly. All in all, it affects the people's lives. Because of diseased tax regulation and corrupt administration, the direct tax has been turned into the evil tax.