A Study On The Negotiation Between China And Foreign Countries On The Issue Of Landing Tax In The Republic Of China

Land tax refers to the land tax that needs to be paid when any goods in the mainland arrive at the designated place of sale.In order to ensure the interests of foreign governments in China and expand the export of goods to China,a series of unequal treaties signed with the Qing government included a series of provisions on foreign goods tax.Among them,Tianjin treaty and other relevant treaties have provisions on the sub export tax of imported foreign goods,and the dispute on the issue of land tax at home and abroad lies in whether the land tax still needs to be paid for holding the sub export tax bill.The provisions of the unequal treaties on the import of foreign goods are the important reasons for the settlement of land tax.Foreign governments were dissatisfied with the collection of land tax on imported foreign goods,protested to the government of the Republic of China for many times,and cited the relevant provisions of the unequal Tianjin treaty,accusing the government of the Republic of China of levying land tax as a breach of contract.The central government,local governments and the masses of the Republic of China have different attitudes towards the issue of land tax in the negotiation process.Finally,the negotiation of land tax between China and foreign countries ended with the amendment of the articles of land tax of each province in the Republic of China and the retention of the collection of foreign goods land tax.Although this solution retains the collection of foreign goods landing tax,to a certain extent,it protects the development of national enterprises.However,as one of the internal local taxes in China,foreign people proposed to the government of the Republic of China to abolish the collection of foreign land taxes,interfere with the collection of local taxes in China,and break the sovereignty of the collection of internal local taxes in China.Although the settlement measures of the government of the Republic of China retained the collection of land tax,they did not solve the key problems of land tax negotiation between China and foreign countries.From this we can see the compromise of the government of the Republic of China.This is not conducive to maintaining the integrity of China's domestic tax sovereignty,but also not conducive to the recovery of other sovereignty.In the process of land tax negotiation,some measures are put forward to solve the problem,which has a series of impacts.However,the negotiation of the land tax actually reflects that the autonomy of China's tariff has been violated,and the series of unequal treaties signed with the major powers have damaged the integrity of China's sovereignty.At the same time,the great powers want to exempt the land tax in order to dump goods and plunder the economic interests of our country,which makes it difficult for our national capitalism to develop and hinders the economic development of our country.