The Research On The Income Tax Law In The Republic Of China

Income tax is directly from people's income. It's recognized as a good tax because it's universal, equitable and flexible. The proportion of the income tax in revenue is small in the Republic of China, but the implementation and the establishment of the income tax law are epoch-making revolutions in the history of China's tax system. They are also the signs of China's tax system which is adapted from the traditional natural economy and the commodity economy to the modern capitalism. To study the legal system of the income tax in the Republic of China, first, we should know the source of the income tax and its development in Western countries. Second, it analyses the twists and turns of the income tax law and main researches the advantages and disadvantages of the income tax law in the period to improve the current income tax law.The article is divided into five parts. The preamble clarifies the background and significance and the second part describes the history of the income tax. It considers the development of the income tax in Western countries and how it changed in the late of Qing Dynasty. Shenyi tax appeared in Three generations of China and ancient India which was the old income tax. Modern income tax was first produced in the United Kingdom which was recognized as a "good tax". The economy determines the superstructure, so it also determines the income tax system. And the War was a catalyst of the income tax in the West. Although the income tax law was probed in the late of Qing Dynasty, it eventually died due to the unstable political situation. The third part is of the introduction of the income tax by law in the Republic of China and the background of the development of the income tax law. When the door was opened in the late of Qing Dynasty, the Chinese began to concern about the income tax system of the west and introduced it. To establish a system of authority, it must depend on the way of the implementation of legislation. The development of the income tax was built on the development of the income tax law in the Republic of China. There were profound causes of politics, economy and society of the income tax law. The fourth part is of the pros and cons of the income tax law during the Republic of china. Finally, it is of the reference to the current income tax law by the development of that in the Republic of China.