On Legal Issues In Late Qing Dynasty "Likin" Regimes

Likin regimes is newly created tax method in financial difficulties in the late Qing Dynasty. To some extent, delayed the demise of the Qing government. The production, development, growth, dying of Likin regimes, on the one hand, it can increase the local revenue, protect the implementation powers and enhance the local legal effect of "provincial cases"; the other hand,it weaken centralization of the central fiscal, and weakened the enforcement strength of central law. Likin regimes designed by the local grassroots, the Central Government has no law on. Later, after seeing likin can get a lot of wealth, the Central formulating regulations and recover rights. But, at that time, strengthen the local strength through perfect the likin constitution. The central government law is no mandatory execution, it can not regulate the local legal directly.Local formulated the relevant rules and regulations of likin, but they did not been defined the likin regimes as a tax orthodox way. Its purpose is to maintain the local to get huge revenue, in order to obtain property rights continuous on the continuation on the local and establishment the local finance system to expansion local power. Local government statutes perfect likin regimes, perfection of likin regimes promoting the expansion of the role of local government power.This paper is mainly uses the collection and integration of historical research, law and economics methods. During the study, the use of interdisciplinary and comparative analysis of the research methods to analyze the conflict between the central and local, then we can find the reason that defects in the legal system design makes the place to get financial power to compete with the central likin process. Combination of the above conclusions, analysis the current fiscal reform process, the completion of business changed to increase makes legal norms between the central and local powers and financial power to match, in order to establish a legal framework for taxation and state governance system and governance capacity to adapt, to make fiscal authority rationalize and legitimize provide reference.