Discussion On Fiscal And Tax Reform In Heilongjiang In New Deal Period

In the late Qing Dynasty, the border crisis and the huge investment resulted in aserious financial crisis in Heilongjiang region. In order to ease the crisis, increaserevenue, it began to reform the fiscal and taxation. The content of the reform is: increasetax revenue, establish budget system, reform financial management system and rectifythe financial.Increasing ax revenue: reform, tax arrangement becomes the main way to increase.It is mainly composed of five aspects-finishing old tax, levying new taxes, formulate taxchapter and the unified tax rate，rectify the salt, sign to send various miscellaneouslevies. After the tax was arranged, the fiscal income of Heilongjiang province hasincreased to a certain extent, which eased the financial crisis in Heilongjiang province.The establishment of Budgeting: budget system is an important part of the modernfinancial system. The establishment of the cleaning up Finance Bureau, as well aschecking on the province’s fiscal revenue and expenditure, is the preparatory stage ofthe budget, which provides the basis for the implementation of the budget system.Heilongjiang province early pilot budget, lays the foundation for the national budget.The establishment and implementation of the budget system plays a positive role inreversing the Heilongjiang province finance from running behind its expenses.Reform of fiscal management system: in order to reshape the local authority intocentral, and highly centralize financial management system, the main content offinancial management system reform is to adjust the local fiscal institution, and carrieson the division to the national tax and local taxFinancial order rectification: setting up a new financial institutions and monetarymanagement are main contents of rectifying finance. The new financial institutions toset up mainly are the GITIC, the silver and the Da Qing bank Harbin branch. On themonetary management, the main means is issuance of new currency and recycling of theold.Of all Heilongjiang province fiscal reform in the New Deal period, it is a reform ofthe most comprehensive in Heilongjiang Province, the widest range and the greatest degree of innovation. This not only promoted the industrial development inHeilongjiang, but also promoted the modernization of Heilongjiang tax. But because ofthe restrictions，tax reform has obvious limitations, and bring some problems to thesociety of Heilongjiang.Basing on the relevant historical data, we make detailed elaboration of thebackground and process of the reform system in new period Heilongjiang taxationreform, hoping to evaluate its success and failure through how tax reforming influencethe society in Heilongjiang Province and sum up the experience and lessons.