Research On Smuggling Of The Government Of Shaanxi-Gansu-Ningxia Border Region (1937-1949)

In the wartime, rampant smuggling as well as tax dodging and tax evasion in the Shaanxi-Gansu-Ningxia Border Region ,not only made the governmental finance and revenue lose heavily, also destroyed the development of industry and agriculture and the prosperity of market in the region, also impacted the effective performance of the governmental material and administrative policies.In order to have a powerful check on smuggling as well as tax dodging and evasion, the government of the Shaanxi-Gansu-Ningxia Border Region adopted a series of anti-smuggling policies to check contraband and other goods which didn't pay tax on. For putting these policies into practice, the government set up the anti-smuggling organizations, enhanced the anti-smuggling rules, and adopted different manners according to the characteristic of smuggling.In the wartime, anti-smuggling of the government of the Shaanxi-Gansu-Ningxia Border Region greatly increased the governmental financial income, stabilized people's living, ensured the normal development of economy, and improved the anti-smuggling ability of tax collectors. However, there were still some troublesome problems under the abnormal circumstances ineluctably, such as, if the armies smuggled or dodged tax, they couldn't be punished easily; anti-smuggling was unsteady and could not last for a long time; the governmental economy policies and anti-smuggling policy were also inconsistent.There were also some problems in the anti-smuggling of the government of the Shaanxi-Gansu-Ningxia Border Region which made smuggling as well as tax dodging and evasion exited at times, for example, there were some holes in the governmental anti-smuggling. In addition, there was no effective supervision towards the army smuggling and tax dodging and evasion behavior. Moreover, the reward and punishment of the anti-smuggling were unmerited. They were all worth us pondering.