Study On Nanjing National Government Canceling The Likin And Collecting Excise

Canceling the Likin and collecting excise, as a major financial reform of Nanjin NationalGovernment, ended the Likin System which lasted as long as half of century, and became afull-wing new tax sort, called a united tax, the biggest tax source side by side with customsand salt tax. Hence, the reform gave rise to momentous significance in China modern history,which, on the other hand, had the government's excise system improve with advance andlimitation.The essay designed to develop its idea from the following aspects:the cause of thereform, canceling likin and carrying out excise and the overall inspection on the reform,deepens to illustrate Nanjin National Government's financial reform and provides lessons tomodern China's financial study.Four parts consist of the essay with 32,000 characters.Part â… :Study on the cause of canceling Likin and collecting excise. First of all, introduce theappearance and evolution of Likin . Likin System established by the Qing Dynasty on January1st, 1853, as temporary revenue for reliving financial crisis, however continued andunexpectedly became a main revenue in provinces. Secondly, discuss Likin's flaws andproblems brought about. The problems laid in that Likin had bad effect on national economyand people's life, in spite of the government's efforts to correct.Part â…¡:Study on Nanjing Government's financial movement. Two phases are involved in it.Firstly, the government tried every effort to cancel Likin. The proceeding had twists and turnswith unimagined difficulties. After three failures, not until 1931 was Likin threw away out ofhistory stage. Secondly, to compensate the loss by Likin and survive severe situation,Nanjing Government took a series of measures to support regional governments, at the sametime creating permission and special consumption taxes.Part â…¢: Emphasize Nanjing Government's carrying out the reform strategy. In order to makeup for the loss by Likin, having copied European and American successful examples, thegovernment invented excise, showcasing who to be taxed , where and when to tax , and theexcise's nature. Sort out the following excises: cigarette as the leading role , flour as thepioneer role , cotton, match and cement etc, then using detailed data to analyze their evolutionand natures , pointing out their shortcomings.Part â…£:See through the government's reform, analyzing its limitation and advance. Thegovernment's born-to-be reaction decided the reform was semi-colonialism and transitional.However, the reform should be positive from history perspective, because it ended Likin andpropel the self controlled customs to develop and realize, modernizing Chinese tax system.