"Taxes In Parcels":A Study Of Modern Parcel Tax (1903—1931)

China’s postal system has a long history.During the Zhou Dynasty,there was an official postal service known as the "Post Station",which delivered letters by horse or man.Since then,the feudal dynasties in order to strengthen the ruling,for the post office communications are attached great importance.In the Ming and Qing Dynasties,there was also a special service for the private communications agency-Civilian Post Office,it sent mail,parcels,exchange,commercial bank as the main service object,fees are relatively low,for economic development and commodity circulation has played a role in promoting.But neither official nor non-governmental mail can adapt to the rapid development of China’s commodity economy since modern times,and cannot meet the development needs of the society at that time.Because of the commitment of the foreign treaty,the postal service run by the customs has become the abuse of the postal system in modern China.Customs created the postal service in the country gradually popularized,but because of the characteristics of postal parcel transport-the post office sent items are often small quantities of valuable goods or luxury goods,so in the ordinary tax clearance of each easily leaked tax,seriously damaged the interests of the Likin offices,the conflict between the two sides is growing.Hart led the Customs,in order to avoid conflict with local forces led to the customs control of the postal service and weakened,the initiative to develop the parcel tax regulations,to the customs and local gold bureau card rights and interests.After the founding of the republic,the province’s parcel business more developed,parcel tax has also become the focus of attention of the provinces.With the creation of Gansu parcel tax as an opportunity,the parcel tax began to gradually spread in many provinces of the country.However,because at this time the central government does not have a unified system arrangements,the province’s parcel tax design is their own line.In the late days of Beiyang Government,some provinces began negotiations with the Customs to withdraw the power of the parcel sin on behalf of the Customs and set up the Bureau to collect itself.Nanjing National Government period,as a "Camouflaged Likin " parcel tax should have become the object of the award,but because of the financial needs,it turned out to be a "good new tax",and received the Ministry of Finance,spread throughout the country.It was not until 1930,thanks to the strong proposals of the Ministry of Transport,various business groups and postal associations,and the fact that the National Government found the general tax as a way to make up for the loss after the abolition of the tax and the increase in the duty rate after the abolition of the tax rate,the huge increase in tariff revenue,which was abolished only by January 1,1931,and the stamp duty was abolished because of the re-entry into the category of the fund.Behind the change of the package tax system is the interweaving and interaction of complex social relations,which often takes the form of game and compromise.Whether it is the national period of the promotion of parcel tax,the conflict between the parcel tax and the production and marketing tax,the pledge including the mainland tax,or the negative resistance of the southwest and northwest provinces to the central decree after the tax was explicitly abolished,the deep-seated reasons behind it are both the entanglement of central and local interests and the division of authority,but also because of the common goal-"the bandit".And the compromise is compromised.