Shanghai Taxation Research In The Early Days Of The Founding Of The People's Republic Of China (1949-1956)

As the indispensable constituent part of the governmental structure,the establishment,development and transformation of tax authorities would make great difference on the stability and operation of political power in different historical periods.The revenue is the primary method for tax institutions executing function and power.Tax receipt is the mode of financing to redistribute incomes and profits,which guarantee the material and spiritual standard of living of the public,promote harmonious and stable developments of society.After the year of 1843,Shanghai became the bridge of cultural exchange between the western and eastern world because of the predominant geological location.For the past fifty or a hundred years,successive governments paid high attention to the taxation of Shanghai for commercially lucrative developments and relatively early industry of this city.After the liberation of Shanghai in 1949,the Shanghai Tax Authority reorganized old institutions and pioneered new tax fund with steady steps,which made the tax revenue system more professional in order to accommodate political,economic and social background in different epochs.After years of effort,the city tax organization has been established in a scientific and reasonable way that made the tax work in Shanghai more improve and perfect.This article was based on the collection of historical documentary materials during the period of 1949 and 1956,in order to study the historical vicissitude of the institution setting and the law of development of Shanghai tax office through the logical clue which starts by reception,management and ended with socialist transformation,consequently,summing up experiences and lessons of tax work in Shanghai in the early years of the new nation.