Study On Tax Department Of Nanjing National Goverment (1932—1948)

In the late Qing Dynasty and the early Republic of China,the government of the late Qing Dynasty and the Republic of China constantly opened up new tax sources in order to get rid of financial difficulties.With the transformation of the tax system structure,the specialized tax organization began to appear,Beiyang Government set up tobacco and wine tax and mining tax institutions.In the process of tax reform,Nanjing National Government further rectified the goods tax organization,which increased the revenue of goods tax and improved the status of goods tax in the national tax.The improvement of the status of goods tax in the national tax caused Nanjing National Government to pay attention to goods tax.In order to improve the collection and administration efficiency of goods tax and reduce the cost of collection,Nanjing National Government merged All Taxes Department and The Office Of Stamp Duty Tobacco And Wine Tax with Tax Department.After the establishment of Tax Department,it expanded the collection objects of all taxes and incorporated mineral tax into goods tax system,the system of goods tax based on all taxes,tobacco and wine tax,and mineral tax has gradually taken shape.During the construction of the organization,Tax Department has constantly improved the organizational structure at the central level and unified local goods tax organizations.At the end of Anti-Japanese War,the division and combination of local direct tax organizations and local goods tax organizations and the combination of Tax Department and Direct Tax Depatment after the victory of Anti-Japanese War made the tax organization of Nanjing National Government tend to unify,the efficiency of tax administration constantly improve.The establishment of Tax Department marked the beginning of the period of unified collection of goods tax.In the aspect of personnel management,Tax Department paid attention to the training of tax personnel and appointing talents,and stimulated the enthusiasm of tax officials by formulating tax incentive measures and improving salary and welfare treatment.The tax administration of Tax Department includes the collection,checking and inspection of goods tax.First of all,in terms of collection methods,Tax Department has constantly improved collection in residence of all taxes,and applied all taxes' principle of collection to the collection process of tobacco and wine tax and mineral tax.The contractor's system of cigarette and wine tax was abolished and replaced by the diversified collection methods.Secondly,in terms of checking,Tax Department strengthens the inspection of goods tax by setting up inspection institutions,sending inspectors to different regions and cooperating with other departments.Finally,Tax Department monitors the tax situation by setting up inspection bodies,supervising collection in busy seasons and sending inspectors to different districts for circuitous inspection.Although Tax Department has guaranteed the revenue of national treasury and consolidated the position of indirect tax with goods tax as the main body in the tax structure by improving the specific tax administration work,it failed to take into account the interests of business groups in the implementation of tax policy,which made them have a relationship of cooperation and conflict.