The Construction Of The Fiscal Absorption System In The Process Of Building A Nation-state In China (1911-1937)

Some scholars believe that the nation-state is the most effective organization created by human beings from the traditional society to the modern society,and the finance and tax system or the fiscal absorption system will have an immeasurable impact on the development of the country.The construction of modern China’s nation-state is different from the development of Western nation-state.It is passive and develops in the environment of foreign aggression and civil strife.The absorption of fiscal resources is particularly important for the development of China’s nation-state.In this paper,the fiscal system of the construction of modern China’s nation-state from 1911 to 1937 is taken as the research object.It mainly discusses how China initially established the modern fiscal system and reformed the fiscal system during this period,especially the influence of the institutional arrangement.The first part mainly expounds the concept and development of the nation-state as well as the connotation of the fiscal system.The second part mainly introduces how to deal with the collapse of the fiscal revenue system of the traditional empire from the late Qing Dynasty to the Beiyang government;how to obtain the social resources during the warlords’ scuffle and frequent peasant movements,how the Beiyang government absorbed the fiscal revenue,and what are the changes of the mode of fiscal absorption.The third part mainly describes the establishment of Nanjing National government in1927,the country is in a relatively unified state for the time being,the system of fiscal absorption has a better initial construction environment,and the reform of fiscal system also has a greater development.It describes in detail the efforts and influence of Nanjing National government on the development of fiscal absorption system.The fourth part not only expounds the deficiency of modern fiscal system,but also has the expectation of future development.In the process of national state construction,finance must be transformed,and how to transform is the most important.In a word,the establishment of modern fiscal system and the reform of fiscal system are all necessary.The modern Beiyang government and Nanjing national government also made efforts to deal with this,but they did not promote the success of the construction of modern nation-state,and they did not change the nature of the state.In modern China,it is difficult to cause significant political action because of or because of tax collection,so as to promote the modern state rationalization of familyand constitutionalization.