On The Thoughts Of Reforming The Tax System In The Early Years Of The Republic Of China

the tax system in the early years of the Republic of China. Studying on the thoughts they left, we抣l find something helpful to reform the tax system today. The thoughts of reforming the tax system included dividing the tax, reforming the old categories of taxes and imposing the new categories of taxes at that time. They were studied not only on the basis of the theory of the modern tax system but also the historical materialism and the dialectical materialism. The thoughts were in advantage but didn抰 come into reality. For this reform was restricted by three factors. They are the problem of productive forces, the matter of ruling by law and the problem of feasibility. The author points out that Chinese have a hard nut to crack during the course of modernization. The difficult problem is how to gain the moral support from traditions and not to be restricted by the inertia of traditions, which had made the people at that moment deviate in talking about the reform. Gu Peijun (Chinese modern history) Directed by Pro. Vu Zheng...