Modern Port Interport Duty System And Collection (1931-1942)

Since the end of the Qing Dynasty,Likin has become a major tax category along with taxes,tariffs,and salt taxes.It was one of the major sources of fiscal revenue for the late Qing government and the Beiyang government.During the period of the Nanjing National Government,the modern industrial and commercial taxes flourished as a cargo pass tax.The liking was abolished.There is a lot of discussion in the academia about Likin,but after the decision was made,the Nanjing National Government started the interport duty that was the same as the tax passed by the goods.Due to its short duration and suspicion of bad taxes,there is not much discussion among the academic circles.This article selects the interport Duty of the Nationalist government as the research object,and analyzes the system changes of interport duty and the taxation practice.Therefore,this paper lays out the structure of articles from the aspects of background,system design and evolution of interport duty,specific taxation practices and social interactions,and interport duty.The National Government set up Nanjing in 1927.In order to gain recognition from Western countries,it admitted to the huge amount of borrowing from Western powers during the Beiyang government period.The Nanjing government initially set up internal financial difficulties,financial resources have been stretched,and its actual rule area is limited Insufficient;in January 1931,Lijin's reduction led to a drastic drop in government revenue.In the meantime,the new warlord's civil war was frequent and the military spending was huge.In this context,the Nanjing National Government reclassified the abolition of the multiple import duties tax as interport duty.The interport duty was repealed from June 1931 until April 1942 and was nearly 11 years old.Although the interport duty does not last long,examining the tax revenue of the re-export tax each year occupies a very important position in the national government's taxation system.In addition,the interport duty is more standardized in respect of tax collection,Its tax authorities.taxation methods,tax officials and tax administration are all very standard.Before the war,business organizations in Shanghai revolved around interport duty collection and government interaction.For the Shanghai business community's boycott,the government has compromised concessions.After the outbreak of the Anti-Japanese War,the Nationalist Government reorganized the interport duty and further expanded its scope.In the wartime nationalist government,the collection and administration of interport duty became more rigorous.Although businessmen had slowed their resistance due to the wartime situation,the request for exemption of interport duty still loomed.During this period,all parties within the National Government also disputed over the management of interport duty.The introduction of interport duty involves the collection of tangible interests of both parties.There are disputes concerning the collection and collection of taxes,as well as cooperation due to the convergence of interest points.The interests and behavior measures reveal that the national and commercial organizations are mutually acceptable.The greatest degree of collaboration is sought internally,and the interaction between the parties is diverse.