Study On Chongqing Banquet And Entertainment Tax During The Anti-Japanese War(1938-1945)

Tax revenue is the main source of fiscal revenue,and Chongqing local tax revenue is an important source of fiscal revenue.As local taxes,banquet tax and entertainment tax developed during the Anti Japanese War and gradually became an important part of Chongqing local taxes.Because the academic circles pay more attention to the large amount of taxes such as the national tax and less research on the local tax,this paper intends to explore the banquet tax and entertainment tax in Chongqing during the Anti Japanese war from the text provisions and the actual situation,sort out the situation and problems of Chongqing banquet and entertainment tax during the Anti Japanese War,and discuss the status of banquet tax and entertainment tax in Chongqing local tax.In the late Qing Dynasty,restaurant tax and opera tax were collected in large and medium-sized cities,which were the predecessor of banquet tax and entertainment tax.The development of catering industry and entertainment industry in Chongqing during the wartime was the basis of collecting banquet and entertainment tax.A large number of people moved to Chongqing,which made Chongqing have a large number of restaurants and entertainment places.Chongqing has promulgated the collection rules several times in combination with the actual situation.Because of the need of relieving the children in need,the first standardized text was the implementation measures of Chongqing relief city theater children’s banquet entertainment tax promulgated in 1938.Later,due to the rising prices,Chongqing Finance Bureau constantly adjusted the rates of entertainment tax and banquet tax and the starting standard of banquet tax.The starting standard was from 2 yuan to 700 yuan on the eve of the victory of the Anti Japanese war The rate of increase increased from 5% to 50%on the eve of the victory of the Anti Japanese War,and the rate of banquet tax increased from 5% to 20%.The adjustment of fines is also adjusted with the rise of prices.In the collection work,the establishment of institutions is constantly improving with the expansion of Chongqing urban area,and the deployment of personnel is also changing from time to time.In order to ensure the collection of entertainment tax and banquet tax,the staff of Finance Bureau often carry out routine investigation and audit work.For Chongqing municipal government,the good progress of taxation is conducive to the abundance of taxation.For the majority of the people,the tax rate directly affects their diet and entertainment.At the same time,the high tax rate will indirectly affect the business of those who are responsible for collecting banquet tax and entertainment tax.For businesses,in addition to the difficulties caused by the Japanese attack on Chongqing during the war,such as the depression of the market,some violations of tax rules such as stealing and tax evasion occurred from time to time.In addition,some businesses violated the rules because of careless mistakes.In this regard,Chongqing Finance Bureau tries to prevent all kinds of tax evasion and other violations by means of tax collection and fines.This paper attempts to investigate the advantages and disadvantages of banquet tax and entertainment tax by combing the reactions of businesses,the response of the Finance Bureau,and the views of scholars and ordinary consumers.In addition,this paper will analyze the amount of banquet tax and entertainment tax,clarify the factors affecting tax,and explore the status of banquet tax and entertainment tax at that time.In addition to the Chongqing Finance Bureau’s active collection of banquet tax and entertainment tax,banquet tax and entertainment tax have gradually become the major local taxes in Chongqing due to their high tax rates.In the process of collecting banquet tax and entertainment tax in Chongqing,there were responses from businesses,consumers,the government and so on.As the auxiliary capital in wartime,Chongqing played an exemplary role in the collection of these two taxes at that time.Therefore,it is necessary to study Chongqing banquet tax and entertainment tax during the Anti Japanese war.