Law As Practice: Implementation Of Fishing Tax Regulations In Qingdao And Research On Fisheries Tax Resistance During The Republic Of China(1923-1929)

Tax is a very important policy of the state,which is a special distribution relationship formed by the state in order to meet the common needs of society,relying on public power,according to the standards and procedures stipulated by the law,participating in the distribution of national income,and forcibly obtaining financial revenue.Tax collection and management is generally accompanied by the implementation of tax laws and regulations.In the concept of contemporary tax legal system,we often understand the legal practice as a one-way process.However,during the period of the Republic of China,the local fishermen and the government in Qingdao showed a situation of flexible interaction in the implementation of fishing and shipping tax norms and the collection of fishing and shipping tax,which was different from the concept of the contemporary tax system.At the beginning of the 20 th century,warlords were fighting in a scuffle.In order to raise military expenditure,warlords in various regions arbitrarily levied taxes within their sphere of influence.The tax system was essentially separated into the central and provincial levels.After the Paris peace conference,the Beiyang Government regained the sovereignty of Qingdao and brought Qingdao under the jurisdiction of Shandong provincial government.The sovereignty of Shandong provincial government arrived in Qingdao along with the implementation of fishery and navigation tax in coastal areas,and gradually deepened in the process of standardizing fishery and navigation tax laws.After the Nanjing national government took over the sovereignty of Qingdao,the negative tax paying mood of the fishermen and navigation business people accumulated to the peak under the strict tax policy of the fishermen and navigation,which broke out a strike against tax for several months.Under the pressure of all parties,Qingdao finally cancelled the fishermen and navigation tax.In this paper,Shandong General Administration of Fisheries and navigation formulated and implemented the fishery and navigation tax as a legal practice process,using the social practice theory and the process theory of legal anthropology to specifically analyze the implementation of the fishery and navigation tax in Qingdao and the issue of fishery tax resistance in that period.Based on the data collected by Qingdao Municipal Archives,this paper combs the specific situation of Shandong provincial government’s setting up bureau to collect fishery and navigation tax,implementing fishery and navigation tax and people’s resistance to paying fishery and navigation tax from 1923 to 1929.It also describes the history of Chinese traditional fishery collection and management and the main ruling forces of Chinese society at the beginning of the 20 th century,Through this period of history to think about the reasons behind the anti tax of fishery and aviation,further show the diversity and complexity of the law in the process of practice.