A Study Of The Finance During The Period Of The New Kuangsi Clique In Guangxi

Before and after the New the Kuangsi clique administrated Guangxi,Guangxi was in fighting arbitrarily , turbulent state for a long time. What the new Kuangsi clique took over was the awful mess that an old laurel left over. Will it be the beginning the thirties, after the war between Jiang and the new kuangsi broke out , urban and rural areas and ruined, economy was depressed, the finance was disorderly , the financial was exhausted , the finance economically faces all sorts of difficulties. In order to manage Guangxi fundamentally , keep half an independent position politically of Guangxi, propose the Guangxi Zhuang Autonomous Region not new department " three policy since ",namely "defend oneself, autonomy, self-sufficiency "as basic strategy of controlling Guangxi. Among them," self- sufficiency " was the new kuangxi clique's financial basic policy of economy.Under the guidance of " self-sufficiency " policy, the new kuangsi clique carried on some adjustment in a planned way , step by step and reformed to the finance of Guangxi. Managed the state with confused financial finance that the chaos caused by war caused year after year tentatively from 1925 to 1929, promote d Guangxi recovery and development of commodity economy inside the province and played a positive role to the stable society. It's a pity a good time never lasted long time. The war between Jiang and the new kuangxi clique broke out, which made the political situation in Guangxi confused and the achievement fetched is irrevocably lost too. From 1931 To 1937 with the implementation in " three policy since ", four major development of construction, Guangxi authorities carried out reform and construction in an all-round way to finance, its content is overall, abundant, which not only pay attention to improving the financial management system but also pay attention to cultivating the source of tax revenue in tax system .it promoted the development of its construction. After Anti-Japanese War broke out . The authorities of Guangxi adopt the important financial action. With unifying with the state revenue, strived for the efforts that the state revenue subsidized, its finance was brought into the system of state revenue gradually, the new kuangxi clique lost half financial dependent right gradually. For keeping half independence of ownership of property, the new kuangsi clique tried hard to resist central control in ownership of property, economic financial , but it had already lost the strength of making rival claims as an equal with the national central government of Nanjing on the ownership of property , what it obtained was one spoon of odds and ends of a meal only from national government.Through adjustment, reform and construction, the financial revenue and expenditure structure of Guangxi changed in the thirties. In the local fiscal revenues composition of Guangxi, the feudal land tax was the major event tax, but there was increase more in the tax items of involving circulation of commodities, such as excise , business tax , contract tax ,etc, indicate that the new kuangsi clique's source of tax revenue foundation , financial foundation of department had certain expansion, relied on the business tax in the course of circulation of commodities rising mainly to beginning from relying on the land tax. But business tax proportion accounted for less than pay donate, ban on opium-smoking and the opium trade fine and the defence total of funds among gross income, which showed the financial of the new kuangsi clique expanded to some extent, the structure of the financial was still the deformity, the subject financial showed slightly weakly. Expenditure of Guangxi form for large with security personnel expenditure, administrative expenditure, educational expenditure ,etc. mainly. It was a kind of unproductive and too much expenditure way, sloped but weaken the economic construction expenditure to military spending, security personnel's fee. The financial revenue and expenditure structure of Guangxi had deformity tendentiousness characteristic an...