Colonized Northeast Of The Tax Systems To Search Analyze (1931-1945 Years)

Japan launched the "9 ? 18" incident, which shocked the world in 1931.And then forcibly occupy Northeast China. Japan established a puppet regime in the form of state in Manchukuo in 1932.Since then, the Japanese invaders by Manchukuo foreign clothes, not only implemented a political persecution, military repression and cultural slavery to people in Northeast China, but also the big economic plunder. Taxation as an important means of economic plunder, so that the people of the Northeast suffered 14 years of suffering. Development and implementation of the policy is completely embodied in the interests of Japanese imperialism, and was Japan's colonial rule of the one side and the vast number of people witnessed the history of colonial rule.At the early stage of colonized early puppet government announced to use the Republic of the tax system. Kwantung Army into the Northeast,formulated the "National and Local Taxation division of the Platform", divided the country, rent attributable to the scope of any income previously owned by the central and provincial government systems are a range of state taxes. Other municipal and county income system were a local tax. Large central government tax revenue are concentrated in the puppet,while local government have car tax, boat tax and other miscellaneous smaller taxes. Expanding the object of assessment, tax rate will continue to improve. Tax structure is almost the same with Japan, and several changes almost simultaneously with Japan.Accroding to the development of the situation developing, the tax increasing prominent role, through the "Ready", puppet government announced some new taxes. Puppet Government authorities at various levels strengthened tax administration authorities and administrative bodies, the Central Tax Administration Superintendency established, comprising the police station and Tax Bureau, Tax Bureau, setting up branch office over the northeastern parts of very large tax agency.After war broke out less than two weeks, Puppet government declared a "war economy Emergency Act," for four years starting from 1941 for large tax increases in wartime. On the one hand urging the military to take on the tax levy cruel exploitation, on the other hand they continued to adopt the policy of appeasement to permanent control.The unprecedented tax plunder is implemented In Northeast ChinaWith the war, further expansion of trade in a crash in customs revenue from bad to worse, puppet authorities increased the national tax and local tax, shifted the financial crisis to the people of northeast. Until 1944, revenue total as much as 70 kinds of. Many rural families of the northeast suffered Overburdened national tax and local taxes. Meanwhile, the numerous exactions as temporary tax on behalf of the emergence, rate a mention , class methods became mandatory technology, to levy the amount of the high staggering farmers a great financial burden.Northeast tax system of the period of Japan's puppet is one aspects of colonial rule. The range of state taxes were been suffered unreasonable to many rural families suffered. The poor farmers could not pay the tax. A series of complex and provisional taxs assessed are very seriously.Tax policy can basically meet the Japan's financial needs, but at the expense of the people of Manchuria. It was an inevitable result because of colonial economic development . Therefore, the nature of war crimes against humanity doomed inevitability of its failure.