| The Nanjing national government’s local tax system was a kind of tax system based on the principle of tax distribution system. Revenue sharing system is a model that is widely used in modern countries. Starting from the design of this system, the State Treasury tax and local fiscal tax is in accordance with the central government and the local governments at all levels in the beneficial to the people’s livelihood which bear the administrative responsibility and its corresponding fiscal expenditure, fiscal revenue burden the corresponding source, one very important is the income tax.The construction of China’s local tax system began in the late Qing Dynasty, this change has a close relationship with the change and reform the tax system prevailing economic political and social situation. Many experts and scholars has to make a theoretical discussion on the construction of local tax system, also puts forward some Suggestions to implement, and the Suggestions for the Qing government had been adopted.After the Revolution, the Northern warlords controlled the Beijing government. The attitude of these people to build local tax system has been changed. From the Yuan era casual attitude began to Cao Kun era powerless dilemma, all of the local tax system in the building during the Northern Government did not get any progress.After the Nanjing national government was established, committed to building a local tax system. However, in 1941 the third national financial meeting as a dividing point. Nanjing National Government’s objectives in the construction of local tax systems exist in two different periods. Prior to this point in time, the Nanjing national government efforts focused on building local tax system is to build a provincial tax policy; but after this point in time is the construction of the county tax affairs.From 1927 to 1949, the Nanjing national government directly controls the Jiangxi Provincial Government. Zhu Peide, LuDiPing, Xiong Shihui, Cao Haosen, Wang Lingji, Hu Jiafeng and Fang Tian, who were once managed the Jiangxi Provincial Government. These people respond to the call of the Nanjing National Government, but also according to their own interests for the local tax system has been planned construction of Jiangxi Province. During Xiong Shihui management in jiangxi province, the measures of the construction on the local tax system is the most representative.Construction work in Jiangxi local tax system to early 1942 as the cut-off point. Prior to this, the construction of the center of gravity of Jiangxi provincial local taxsystem is the local tax system. Ater 1946, the provincial local tax system, although restored, but by the provincial local tax system taxes only responsible for sales tax, and the provinces must also share the general sales tax revenue to the county finance, Provincial local tax system during this period regardless of size or effectiveness have no audience.From the beginning of 1942, the goal of building the Nanjing National Government local tax system is shifted to the county local tax system.From the beginning of 1942, the goal of Nanjing National Government building local tax system is to work on the construction of the county’s local tax system. After this point, Jiangxi Province in the process of implementing the Nanjing national government plan, promulgated about property tax, slaughter tax, business license tax, license tax, entertainment tax by five banquet and taxes to local regulations. However, because the war was very much in Jiangxi Province, the economy has been damaged very badly. So the county tax system in Jiangxi Province, in addition to slaughter income, the rest of the taxes to several local tax revenue almost rare. This led to the county’s tax system can only be levied in Jiangxi slaughter based. And there are many illegal means of tax measures.Today, China’s local tax system is still continuing perfected. At the same time get a lot of results, there are some places need to reform. Construction process and lessons learned, which although has a unique background factors as the specific cause, but a lot of similarities allow us then to provide for the construction of today’s local tax system of some help to reflect the period of the Republic of China’s Jiangxi Province, local tax system.
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