Sovereignty And Law As Practice

In 1923,after taking back Tsingtao's sovereignty,the Beiyang Government began to implement stamp duty in Tsingtao.This article mainly uses documents to show the process of the implementation of stamp duty in Tsingtao from 1922 to 1926.During the implementation process,the Tsingtao stamp duty office representing the central government,the local government and the Tsingtao Chamber of Commerce reached a series of interactive transactions and reached a series of rules and regulations,showing the process of law generation.As a case of legal practice in the context of modern cities,this historical event demonstrates that in "local" situations and power fields,sovereignty,law,and national interests have become the basis and excuses for confrontation and transactions between the central government,local governments,and chambers of commerce for the benefit.As a result,the authority and certainty of sovereignty and law are eliminated in practice.From 1912 when the Beiyang Government levied stamp duty to 1916,a relatively complete stamp tax law system and collection management system have been formed.However,it was not until 1922 when the Beiyang Government recovered Tsingtao that it began to implement the stamp duty system in Tsingtao.The Ministry of Finance approved the establishment of the Tsingtao stamp duty Office of the Shandong Province Stamp Duty Office to be responsible for the implementation of stamp duty in Tsingtao,but the collection effect was not satisfactory.The Tsingtao stamp duty Office requested Tsingtao Chamber of Commerce and Jiaoao Government to help collect the money.The Chamber of Commerce has repeatedly requested to postpone the levy and reduce stamp duty.The correspondences and official documents recorded the process of the meeting between the Chamber of Commerce and the Tsingtao Stamp Duty Office.The two parties went to Shandong Stamp Duty Office for talks,and finally formed an agreement for the Chamber of Commerce to sell the stamp duty receipts.Jiaoao Government and the Tsingtao stamp duty Office also reached agreement on the distribution of taxes through multiple letters of bargaining.Jiaoao Government issued the rectification rules for the collection of stamp duty.These interactive letters and the rules and agreements reached show that the three parties are fighting for their own interests in the name of "national sovereignty" and "legal obligations".In fact,this is the process of the three parties bargaining to realize their own interests.