A Brief Study On The Levy Of Nanjing National Government's Direct Tax During The Period Of China's Sino-Japanese War

On January 1, 1939, the national government officially constructed the province in Xikang, take Kangting as the Xikang provincial capital, and take Liu Wenhui as the Xikang provincial government presidents. The Xikang province's establishment, its significance not merely lay in Chinese provincial level administrative add another one, but more important the special time which lay in its locates, as well as Xikang located special geographical position. In 1939, was precisely Chinese nation's Sino-Japanese War was in hard time.In that time, the national government moved to Chongqing ,and the southwest became the case of the Chinese Sino-Japanese War. Xikang was situated at between Sichuan and Tibet, clung to the west Sichuan, and became the the revival base of Chinese nation.The national government that time constructed the province in Xikang,obviously was for the strengthen of the national defense, and the unity of popular sentiment, to found a nation by the chart Sino-Japanese War. The Sino-Japanese War was a protracted war, in order to support the lasting Sino-Japanese War, must have the stable government finance and tax revenue to take the backing. National government's tax income, always by customs duty, salt tax and series tax three items primarily, but since the Sino-Japanese War erupted, most of Chinese national territory was seized by the enemy, three tax sources also gradually eshausted. In order to open new tax source, increase government tax revenue, and support the Sino-Japanese War to found a nation, the national government profited from Europe experience and link to the Chinese reality, started a new tax, namely direct tax. The direct tax, altogether included income tax, monetary gains tax, inheritance tax, business tax and stamp duty.Be limited by the region of the national government, the source of direct tax mainly concentrated in the southwest area,and the new Xikang province was also among.This article take Xikang province established in the Sino-Japanese War period as the center, through discussing the survey of direct tax in this province by the national government, in order to manifest its national revival base in the function.。The full text altogether divides five parts, the first part is the establishment of Xikang province after the Sino-Japanese War and the start of levying direct tax in this province by the national government, introducing the establishment of Xikang province at first, and then analysis the social and economical condition of Xikang province before and after the Sino-Japanese War, finally explains why the national government taking direct tax in Xikang province。The second part is the establishment of direct tax system in Xikang province , this system includes the income tax, the monetary gains tax,the business tax, the inheritance tax and the stamp duty , it also has the strict organization and personnel rules。The emphasis in this article is the third and fourth part, mainly introducing the difficulty in the levying of direct tax , as well as how the tax revenue institution to overcome the difficulties。The last part from two aspects to judge the direct tax, enable us to obtain the experience and the lesson.