Research On Tariff Reform In The Early Period Of Puppet Manchukuo (1932-1938)

Before the establishment of the Puppet Manchukuo,the Northeast Customs was under the rule of the capitalist powers.The customs revenue of Northeast Customs occupies an important position in the country,and the level of foreign trade is also very developed.After the establishment of the Puppet Manchukuo State,the Puppet Manchu regime seized the Northeast Customs and renamed the Manchuria National Tax.After the pseudo-manchurian control of the customs,a new tariff policy was formulated.At the beginning of the establishment of the pseudo-manchuria,in addition to tariffs and taxes,there is no other way to source the finances.The old tariff policy cannot be abolished,and the government strictly prohibits the increase of direct taxes.Therefore,tariff policies and tax rates have gradually been revised.The Puppet Manchukuo carried out three tariff reforms,and the Puppet Manchurian Ministry of Finance carried out the first tariff reform in 1933.This reform is limited to a small scope and does not involve major import and export commodities.The second tariff reform is based on the needs of industrial protection.It has the characteristics of wide coverage,more reformed commodities,and the focus of reform with the largest imports of cotton and cotton products.The third tariff reform mainly reduced the tariffs on export commodities such as steel and chemicals that Japan urgently needed to meet the needs of Japan's continued war of aggression.On this basis,a new taxation law was enacted,a new taxation law was adopted to control the pseudo-Manchu foreign trade,and the economic and trade links between the Puppet Manchurian and Japan were strengthened to achieve the purpose of supporting Japan's war of aggression.