The Effect Of Levying Income Tax On Sichuan Province During The Anti-Japanese Period

Through discussing the background, organizations and effect of levying income tax as well as the items of income tax during the period of Anti-Japanese War in Sichuan, this thesis gives a systematic and in-depth analysis of the reasons, features and significance of levying income tax during the above-said period and place.This thesis includes five chapters. Chapter One focuses on analyzing the background, in which the income tax was levied during the period of Anti-Japanese War in Sichuan, by firstly introducing the basic knowledge of income tax and the origin of it in modern China. And then the reasons for levying income tax are discussed from three perspectives: the tax transformation, the need of Anti-Japanese War and the demand of the social and economic development in Sichuan at that time, thus giving the readers a clear picture of the possibility and necessity of levying income tax in Sichuan. Chapter Two centers on expounding the levying system of income tax in Sichuan, including the establishment of the organizations, the selection of personnel and the formulation of relevant policies and procedures. The establishment of this system guaranteed the collection of income tax during that period. Chapter Three gives a detailed introduction to the four items of income tax and their implementation. These four items are: income tax on salary, income tax on the interest of securities and deposits, income tax on profit-seeking enterprises and income tax on leasing and selling properties. Chapter Four concentrates on the difficulties of collecting income tax in Sichuan and how Sichuan Province overcame these difficulties. In Chapter Five, the author of this thesis evaluates the levy of income tax in Sichuan Province by analyzing both its positive and negative impact in an effort to broaden the current research on this topic.Through an all-round discussion in the five chapters, the thesis ends with the following conclusions. Firstly, the levy of income tax in Sichuan Province was in line with the situation during that period and it made great contribution to the Anti-Japanese War by providing financial support. Secondly, there were four major items of income tax levied during the period of Anti-Japanese War in Sichuan. Confronting the difficulties in collecting income tax, governments at various levels adopted many measures which yielded good results. Thirdly, some problems existed in terms of both the tax system and the process of levying income tax, such as the low quality of tax collecting personnel, serious corruption, high tax rate and heaven burden on the people. All of the above problems greatly reduced the effect of levying income tax, thus posing impact on people's life.