Research On Finance Of Heilongjiang In The Eaely Period Of The Republic Of China(NI1912—1931)

In the early period of the Republic of China,a large number of immigrants entered the Heilongjiang region with the abolition of the northeastern border policy,which caused the population of Heilongjiang region to soar and the economy to develop rapidly,forming an economic development pattern based on the four major systems of agriculture,light industry,heavy industry,and trade.In order to better promote local economic development,strengthening local financial management has become an inevitable choice for Heilongjiang Province.In order to increase taxation,prevent tax losses and improve the fiscal situation,the Heilongjiang local government has established a series of tax administration agencies centered on the Ministry of Finance,including financial institutions,tax collection and collection bureaus,and financial auditing offices.It has formulated policies on the collection of land taxes,tax collection,and other miscellaneous taxes,reformed and improved fiscal expenditure policies including government agency remuneration systems,economic and cultural construction,and local armed construction,and strengthened tax supervision.Heilongjiang's local finances include tax collection,tax,entity tax,and various miscellaneous taxes,and tax collection methods include registration,collection,verification,collection,and card collection.It has formed a tax system supplemented by various miscellaneous taxes such as stamp duty,deed tax,and dental tax as the main sources of fiscal revenue.The financial expenditure of Heilongjiang local government mainly includes three major areas: administrative management fees,economic and cultural construction fees,and public security and military construction fees.Among them,administrative management fees include operating funds for administrative agencies,operating expenses for administrative functions,and judicial and procuratorial expenses;The expenses for economic and cultural construction include the expenses for supporting the development of agricultural,industrial and commercial undertakings and the expenses for the development of cultural education;Expenditures for security and military construction include requirements for the regular army,the police force and the local militia.Heilongjiang's fiscal revenue and expenditure is unbalanced,spending is greater than income,and there is a fiscal deficit.In order to solve the fiscal deficit,the Heilongjiang Provincial Government has taken a number of measures,including increasing the collection of taxes and donations,regulating currency issuance,borrowing,and requesting the Central Government to help.However,the implementation of the above fiscal measures has not only not solved the problem of fiscal deficit.It also has a negative impact on the province's people,economy and finances.