Study On The Finance Of Xinjiang During Yang Zengxin's Reign

During the period when Xinjiang was in the charge of Yang Zengxin,Xinjiang's finance witnessed certain development on the basis of inheriting the financial system of the late Qing dynasty.On the one hand,feudal land tax,consolidated tax,and animal husbandry tax,etc.were integrated;on the other hand,the financial institution was constantly improved,highly safeguarding the national sovereignty in terms of foreign tax policies.In this period,feudal land tax and tax revenue made for the main financial revenue of Xinjiang;and tax revenue mainly consisted of commodity tax and animal husbandry tax,vexatious tax and other revenues accounting for a small proportion;military and domestic expenditure took up a major part of the financial expenditure,and other charges were spent moderately while subject to these two terms.The financial structure was relatively simple,while on the whole,it came to optimization and showed a trend of gradual modernization.Moreover,in this period Xinjiang lost its subsidies from other developed regions and the taxation outcome was not satisfactory.The financial revenue growth remained slow,while financial expenditure was increasing year by year.In particular,military expenditures accounted for the largest proportion of total financial expenditures.Besides,with the administrative complexity and the development of judicial,financial,civil affairs and other departments,financial expenditure was further increased.To alleviate severe financial pressures,Yang Zengxin carried out fiscal reform positively and moderately,opened up new sources of tax revenue to increase the revenues;on the other hand,he advocated for cutting down expenditures as much as possible,increased or decreased other expenses in a timely and appropriate manner under the premise of ensuring military and domestic expenditure,keeping Xinjiang generally stable in the case of financial deficit and maintaining the security of the northwest frontier of China.