Research On Problems Of Tax Free Policy For The Christian Church In Modern China(1842-1927)

Since the coming of modern times,the foreigners in china had acquired free tax privilege,so did the Christian church.But the implementation of this had aroused many problems,even caused some negotiation between china and foreign countries.This was not only relevant to the generation and changes of the treaty privilege,but also was closely related to the development of the missionary activities,attitude of Chinese government and people.So the problem revolving around the free tax of church was also a process of changes.Based on the different reasons and situation resulting from the tax free problem,the tax free problems related to the church in china include free import,free export,domestic free,as well as other problems related to the free tax.The handling of these special tax problems for the foreign countries was not only related to the relative departments of the central and local governments,but also was related to the foreign church,foreign ministers and consuls.Based on the promise of the treaty privilege system,the problems was handled in such methods as observing treaty,flexible adaption and negotiation way between china and the foreign countries.In the times of modern china,church tax free problem was a specific problem among multitude problems related to the foreign issues.It was not only related to the tax,but also had close relationship with the foreign churches in china,as well as Chinese internal government and foreign policy.Its generation and solution was not only related to the operation of treaty privilege,but also was related to the communication between china and foreign countries on economic and culture.These all caused some impact to the china foreign communication,domestic affair and missionary activities in modern china.