The Research On Business Tax In Shaoxing County (1931-1936)

Taxation is of vital importance to the economic development of nation and local society,It's the foundation of government economic intervention and realization of national functions,also it relate to national economy and people's livelihood.Since the late Qing dynasty,likin system brought calamity to the business and the people of China.In 1930 s,Nanjing national government officially announced increasing taxes,and implemented local business taxes to make up the shortfall of local taxes.Zhejiang Province as a province with more prosperous industrial and commercial industries in modern China,it has been suffering from likin system for a long time,therefore as early as 1927,it began to prepare for the practice of business tax.As the main body of business tax,industrialists and businessmen must have interests dispute with central and local government during the implementation of the new taxes system.In recent years,the research on the business tax of the Republic of China in the academic circles has mostly taken the provincial domain as a spatial scope,and there has been less research into the county.In the period of national government,the land and river transportation in shaoxing area of zhejiang province was very convenient,and the commercial trade was developed,the prosperous commodity economy provide a rich sources for business tax.As a new tax system,the practice of business tax was far from smooth as expected in the beginning,and didn't achieve desired result in the beginning.Due to the lack of full understanding of local business conditions,and the huge administrative cost of business tax collection,the government have to rely on the merchant trade union to achieve the collection of business tax.It revenue has increased significantly through government's rectification on1932.At the second national financial conference,level finance is included in the fiscal revenue and expenditure system on 1935.The enthusiasm of business tax collection in Shaoxing County has been significantly improved,it basically maintains about 10% of the province's business tax revenue.Business tax collection is gradually on the right track.On one hand,the merchant trade union cooperate with government on collecting taxes.the other side,as the interest representative of tax payers,they maintained businessmen interest,reflected the claims of businessmen and people,contacted with government constantly for the issues of reducing taxes with Shaoxing merchant trade union as the bridge.Responding to the unreasonable taxcollecting behavior of government,they connected with all province merchant trade unions to plead for the people,and actively consulted the government to protect the interests of businessmen.The implementation of business tax was an important step taken by Nanjing national government in the process of dividing national revenue and expenditure,unifying finance,and establishing the modern capitalist tax system.As a case study,the business tax of Shaoxing country revealing the tortuous process of the national government tax system reform in the local society,at the same time,it shows the multiple impacts of tax reform on local society.To a certain extent enriched the research results of current business tax.