The Early Stage Of The Nanjing National Government Tax System Research

After the establishment of nanjing national government, to consolidate his rule, increasing the government’s financial resources, a series of financial reform, lay mile change system is an important content of reform. Tax system is based on li’s duty exemption status after cutting, the "one thing a tax, a uniform way of taxation in lijin" of something, a card a tax "means improved a lot. From 1927 pilot system in cigarette tax to before the outbreak of the Anti-Japanese War, the tax system has experienced from the experiment to the development and mature process, ten years, unified tax is collected from the original object only cigarettes extension to the front of the war of resistance include wheat flour, cotton yarn, matches, cement and other nine, tax revenue is also soared, gradually developed into the nanjing national government central after salt law’s third largest source of income.It should be said that the rapid development of all taxes and concise convenient collection approach is inseparable from, also because of this, at the beginning of the tax system in the pilot is supported by national capital enterprises. But should also see the huge tax system tax revenue to come with the frequent raising taxes, such as cigarettes a decade tax rate, tax adjustment for 6 times, each time adjustment is a heavy blow to Chinese enterprises. Because the national government before adjust the tax rate, tax for foreign traders in advance, thus bias in favor of foreign traders measures, the result can only be weakened the competitiveness of the national capital enterprises and foreign traders, deepen the already existing contradiction between foreign. But see system in all aspects of tax, on the one hand, unified tax rate of inequality tax level increased the burden of national enterprises, serious damage to the tax system, tax, on the other hand, the tax system is also keep up with the trend of The Times development, its convenient collection approach has important reference value for other tax reform. More importantly, has a more stable than other tax system tax revenue, this part of the income for the national government is in financial difficulties and is a nice surprise. The central thesis of this paper is:the reform of tax system in the early stage of nanjing national government achievements is positive, is of great significance to the modernization of modern China’s tax system, but the tax policy in the implementation process also exists in foreign tax inequities, this is the reason of the tax system has always been criticized by scholars.In the early stage of the nanjing national government system in the process of the tax system, this paper is more empirical analysis, considering the national government at home and abroad environment, according to Wagner’s four principles of tax system tax do an objective analysis.