Likin,Donation And Transit Dues And The Game In Process Of Change Of Taxation System In Modern Times

The early and mid-Qing Dynasty inherited the ancient Chinese tradition of fiscal and taxation system.The centralization of the financial system is mainly based on the taxation system of land tax and salt tax,supplemented by other income.During the period of the National Government,a financial and taxation system was formed,with tariffs,salt taxes,uniform tax and other industrial and commercial taxes as the main part,and a modern taxation system was initially established.The modernization process of modern finance and taxation had gone through eight,nine decades,and the process is tortuous and long.Studying the process of the modern taxation system has both academic value and practical significance.In the process of modern taxation system change,the most representative transitional taxes are likin,donation and transit dues.In this thesis,the main political,economic and social problems in the evolution of modern taxation system are revealed from the perspective of multi-game,through investigating the relationship and influence between likin donation and transit dues,and a detailed investigation of the changes of modern taxation system is made to explore the process and characteristics of this evolution.Specifically,in the early and middle period of the Qing Dynasty,China inherited the traditional fiscal and taxation system,which is rigid and rigid.The lack of modern financing means and tools such as treasury bonds and modern banks in the financial system has hidden potential crises in the actual operation.In modern times,under the financial impact of internal war and foreign war,the Qing government was forced to decentralize financial power,which came from the traditional donation.As a kind of industry and Commerce tax,likin and donations is considerably flexible,which makes up for the shortcomings of the traditional fiscal and taxation system.In wartime,local governors controlled military,political,personnel and financial powers,and promoted the long-term and institutionalized collection of likin and donations,which led to the shift between the Qing Dynasty's central financial power and local financial power.The various enterprises established after Westernization New Deal broke away from the constraints of the sound sale system,further strengthened the local governor's control over the financial rights of the government,donations,etc.The local finances were semi-independent,and the central government's central financial power was severely weakened.After the Qing court announced the reparation of the constitution,it recognized local taxation power and local taxes,and introduced the Western budget system to replace the traditional system of sound sales system,and temporarily divided the national and foreign taxes.Yuan Qing regime inherited the idea of tax reform,the local tax system was first clarified in Chinese history in early 1914.At the same time,the emergence of the likin and donation stimulated the generation of the transit dues tax system,which in turn caused an impact on the likin and donation.The likin and donation is the main source of tax for modern local finance.The local government has adopted various policies to offset the impact of the transit dues.For example,the restriction policy of domestic product is produced in this context.Another example is the landing tax,which is a traditional tax type.In the interaction with the sub-port tax,it shows many characteristics in the modernization change of the taxation system.The evolution of railway goods donations in the late Qing Dynasty and the early Republic of China fully reflected the characteristics of the multiple game among the central and local governments,the central departments,and the Chinese and foreign countries in the fiscal relationship.From the top rulers and internal departments to various political parties and other political forces,they competed in the process of financial power competition for railway donations.Taxation is essentially the redistribution of social wealth,and its operation is based on political power.Through the analysis of the financial game process,the extremely complex historical features of the entire process of financial operation can be indirectly reflected during this period.In summary,the changes in the taxation system is to obtain a space for survival in the cracks of treaty regimes,like a difficult dance with a shackle.There is a common interest or there are conflicts and compromises of the financial power and right in the taxation system,among China government,foreign government,the local government and the merchants,due to the time and place.The formulation and the actual implementation of the taxation system had to take into account the balance among the interests of local,central and huayang merchants,etc.,with some compromise.The effective reform of the taxation system relies on a stable political environment and a central government with the necessary authoritarianism.The implementation of Dissolving-Likin and Adding-Taxes policy of the Nanjing National Government and the initial establishment of a modern tax system are based on the military and political support of the central government.However,the modern taxation system of the National Government only existed at the central and provincial level,but at the county level,it still continued the disorderly and chaotic situation since the late Qing Dynasty.In general,the modernization process of taxation changes is difficult and tortuous,and has many characteristics of a particular historical stage.The focus of this topic is "change" and "unchanged".The actual result of this focus is doomed to the game among the various forces,and it is based on various political,economic and political factors in modern times,which made the transition process of the modern taxation system have its own characteristics and nature.