Nanjing National Government Cigarette Excise Research - 1927-1937

The Cigarettes Consolidated Taxation was the representative of the whole Consolidated Taxation It was the pioneer of the system. It provided the majority of the Consolidated Taxation revenue , and gave the managing experiences to the government. This thesis studied on it from five parts.The first part is mainly about the taxation policies of the governments before the Nanjing Government .During the rule of the Qing and Beiyang Government ,the central power can't tax on the alien merchants independently because of the limitation of the treaties ,and it made the government lose a lot of tax revenue.The second part is about the process of the foundation of the tax system . Many scholars thought the Cigarettes Consolidated Taxation was the result of the negotiation between the government and the alien merchants .But by my study ,1 found that the Nanjing Government also strove for its own taxing rights. At last ,the alien merchants gave up their privilege, paid the tax to the government, that was a great achievementThe third part is on the performance of the taxation The Cigarettes Consolidated Taxation was the central tax, so its performance was related to the control level of the central power to the local powerThe fourth part is on the collection managing system Comparing with the former governments, the managing system of the Cigarettes Consolidated Taxation was more perfect and strict. It put the cigarettes merchants under its control by many ways ,such as the cigarettes register, collection tax in the factories, inspect during the transportation , and so on.The fifth part is about the effects of the Cigarettes Consolidated Taxation. This taxation provided strong financial support to the Guomin Government, it also made the basis for the whole Consolidated Taxation system. As far as the cigarettes industry is concerned, many people thought the taxation just brought disadvantages to it .I have different opinion, I think the situation was advantages and disadvantages coexisted together .