The Research Of The Interest Groups And The Evolution Of LIJIN In Modern Chinese History

LiJin was a notorious exorbitant tax in Chinese history.It was establised in the third year of XianFeng,Qing Danasty,which was under domestic strife and foreign agression.Qing Government had to compromise with this tax for suppress the TaiPing Movement,near the Fairy Temple in HangZhou.It was very effective tax,playing an important role in Chinese finance,not only collected military expenditure,but also gave tremedous help to Qing government,who was in finacal troubles.It was imitated all over the country,and popularized through the whole China,even became a regular tax,insteading of being abolished,after the TaiPing Movement.It had no deep thoughts under the emergency,as a result,it had many defects and problems,which aroused dissatisfaction and indignation among the merchants and the public,for example,it had no unified regulation and constiution,its different tax ratios all over the country,and its wide range of objects,nearly everything in life,even from first breath to the last,its various angencies spreading over the county,which brought many troubles to the merchants.Added to the special complicated background of LateQing:the power down of the central government,losing the contral power to the country and the subordinate,and the floody corruption.It got in the way of the uniform market,had an bad effect on commodity circulation,gave a attack to national industry and commerce.Its corruption brought heavy burden to the residents who were plunged into an abyss of suffering.In view of the above-mentioned facts,people fighted against the tax from the first day when it was establised,they destroyed the agencies or striked for protest.And the central government had dilemma:appeasing the angry citizen or reforming the morbidity tax,especially how to deal with the relation between the central and local-making friends for help while stugling for revenue.They tried to rectify,even to bolish this tax from the beginning day,but failed in decaying Qing empire and collapsing BeiYang government,until the Gentral Plains War in Nanng National Government,because they defeated the vested interests of LiJin.It is a hot topic that evolution of LiJin recently in history,economic history and public finance.But they focuson history,being deficient in scientific principle.There are three interest groups in LiJin institutional change:the central government,the local government,and the businessman,who were competiing and fluctuating all the time during the evolution.The central government was the recipient and the first action group of the evolution.they were appealing and fighting against to the local,scrambling for revenue,but they often made concession because of their weakness.As the vested interest of LiJin,the local government were the obsruction of the evolution,taking a stand against the central.And the businessman is the victims of LiJin,who were fighting for it.It was the bargain and development among them that gave impetus to the evolution,which through the whole process,in rich connotation,such as politics,diplomacy,history,relationship between central and local,gives good lesson for tax reform in modern world.