| Nanjing National Government has collected some taxes, with industrial and commercial tax in the modern times as the main kind.These kinds of taxes have evoluted to the common tax in modern tax system.among which there were also many local small taxes.However,in the field of the history of taxes,the educational corcle did not study too much about small taxes. So this passage will mainly study the banquet tax in the period of Nanjing National Government following the thinking pattern of history of tax changes,this thesis can be divided into the following parts:the background analysis of the entertainment tax donation,the evolution of the legislation of tax system, concrete taxation practice and taxation administration, cognition and response among common people and so on.From the period of the Republic of China,the problem of catering wastefulness is severe.To advertise inhibit catering wastefulness,rebuild the habit of thriftiness,collecting the banquet tax became one source of morality for government to make up for finance.Rightly because of this reason,it can be survived.During the period of1928to1949,everywhere began to collect luxurious entertainment tax aiming at banquet consuming behavior in the name of thriftiness.With time goes on, the goverment and the publicity made the entertainment tax become policy luxurious consuming behavior tax,with the dual goals of "tax increases" and "Banquet Consumption".Later on,benefited by the establishment of central and local Level3finance balance of payments in the period of national government,the evolution of the legislation of the entertainment tax is quite successful,which realized the modern transition of free remporary tax tolocal common autonomous tax and displayed the picture of local tax system in the relationship of the transition of central and local finance.In the process of collecting tax,everywhere increased the control of the entertainment tax,such as setting up government revenue collecting offices,recruitting tax personnels,abolishing tranditional farming of taxes,enhancing taxes executing and simplifying the method of collecting.With the catering business growing prosperous,the role and place of the entertainment tax grow bigger and stronger.However, government interest is limited by morality of thriftiness, in the great struggle of morality and interests, and the benefit struggle between government, business and consumers, the social public opinion always affected entertainment tax system and practice of tax donation, and the policy text and the practice divert from each other. In the goal of taxation,the governmental administration obviously violates initial goal of morality of thriftiness,and finally diverted from the public opinion control. In the distribution of tax rights, because the contradiction between the central and local interests, protection of local interests eroded the central tax planning and the government tax collection credit, rent-seeking, tax dodge finally made the entertainment tax become tool to meet the local tax benefits. At the same time in the taxation, the government intervene in the market rule and order too tightly, causing merchants dislocation in the facet of moral constraints and the distribution of benefits and endless fighting between officials and businessmen. In addition, in taxation, vague positioning of public and private banquet consumer, no criterion for luxury food and general food consumption all led to coexisting of tax avoidance among privileged parasitic consumption and the opposition grass-roots consumer. Various kind of tax injustice told us that government, as the public moral guardian pay too much attention to the tax interests, while ignoring the moral yardstick, and thus divert from the public opinion and the public will representing moral supervision body. Finally,government was put into a moral dilemma,and the moral restriction mechanism and benefit dialogue platform has not been really set up between the official, business and the civil. |
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