The Research Of Land Tax In Gansu During The Republic Of China

In the traditional agricultural society, land tax as the country's most stable source of revenue, has won the attention of those in power. With the advent of industrial society, the status of former agriculture also will decline. Similarly, taxation of land as the main target of the land tax should be reduced. However, throughout the Republic of China in Gansu, Gansu finance the land tax is still to dominate. The formation of this special status, it is because the economy has not completely natural from the historical stage, while the emerging capitalist economic and commercial moment it can not be quickly filled the space vacated due.This vertical comb through the Republic of China Gansu land tax and a relationship between the Qing Dynasty and found the Republic of China Gansu land tax, regardless of its name, no matter the ways and means on the collection of more than a trace of the Qing Dynasty.With the change of dynasties, the central government and local government ownership of the land tax was changed. Especially during the Beijing Government, subject to political interests and disputes land tax as the central government and local governments an important bargaining chip in the game, and in the land tax revenue and control over the ownership of the division problem. Therefore, we find that the land tax in the Republic of China during the Beijing Government of Gansu,or both during the Nanjing Government,the completeness of its collection system and the complexity of the central government to fully explain the degree of attention for the land tax.Attention to land tax, on the one hand it is because there is no well-developed business in Gansu, we can only focus on the eyes and land land tax revenue is very close; the other hand, because of changes in the current situation, Sino-Japanese War, and the Government spending surge , The Nanjing government to implement change levy land tax in kind. The problem is very much triggered. At this time the general public still supports the Government's initiatives behind this effort and hard, what kind of condition is the focus of this place. Against the backdrop of ordinary people under the push history forward as a member, is how long scroll depicting the history of that section of their own experience.