The Influence Of The Lijin System On The Central And Local Financial Decentralization In The Qing Dynasty(1853-1911)

The lijin system is a freak of the tax system in our country.The system was initiated by one place and eventually spread across the country.It was a bottom-up system change.Although it has made the late qing government reluctant to get through the financial difficulties,it is indisputable that the system has had a great influence on the politics and economy of the qing dynasty.One of the big effects is to accelerate the transfer of property to local governments,giving the central and local governments the right to decentralise.The introduction of this article mainly introduces the background and the meaning,research method and research framework of this article,which is the basic work of this paper.This article includes the introduction and the body.Text mainly divides into six parts: the first part of literature review,summarizes the domestic and foreign about the qing dynasty lijin system of the central and local governments fiscal decentralization affect the research of this topic.The second part introduces the promotion of the system.Introduced the causes of lijin system,from the late qing dynasty produced the lijin system under the special historical environment,the system of different,it is a place,the last in the nationwide implementation of the system.To summarize the nature,type,tax rate and level of payment of the lijin system.The third part introduces the impact of the financial system on fiscal late qing dynasty.The financial power of the qing dynasty was always in the hands of the central government,and the local expenditure was allocated by the central government.The creation of the system made the financial system of the place more and more powerful,and the financial system of the central government in the late qing dynasty was greatly affected.The financial right has been gradually removed,and the lower right of the right of finance has increased the right of the local government.Therefore,the financial relationship between the central and local governments has been changed.The fourth part introduces some measures taken by the central government in the face of property rights.Part five is an assessment of the effectiveness of the measures taken by the central government.The central government's constant adjustment of the system is a game between the central and local fiscal relations.Part 6.Through the lijin system to our enlightenment is,first and foremost,pay attention to the coordination of the central and local fiscal decentralization,the second is establishing and perfecting the legal system construction,by means of law to establish the central and local fiscal decentralization.