Study on Tax Farming System during Beijing Government of the Republic of China: Shanghai Region
|School||Anhui Normal University|
|Course||Modern Chinese History|
|Keywords||Beijing Government Period Finance Tax Farming System Shanghai Region|
The peasant economic structure shaped the social, economic, political and culturalstructure of traditional China.The tax farming system is based on such a structure.Because of the dramatic changes in social and economic environments,merchant directlyonto the political stage, chamber of commerce could negotiate with government.Politicaldisorder during the Beijing Government period made the unable to directly control thesociety.This is the background of tax farming system prevailed in that period.Tax responsibility system in late Qing Dynasty Likin levied is the direct foundationof the Beijing Government tax farming system.The early years of the Republic, JiangsuProvince pledges tax responsibility legalization further lead to the overall expansion ofthe tax farming during this period. Industry recognized tax farming payment and tendertax farming are the two main kinds during the Beijing government. The industryrecognized commodity tax, tobacco and alcohol tax.Slaughter tax and local taxes tenderto merchant levied tax.The Jiangsu provincial government had been in control of the tax farming during theBeijing government period. Accompanying farm of the opening up of the tax system, hadbecome increasingly fierce competition between tax farmers. In this process, theprovincial government controlled over the tax farming to gradually strengthen. Theincrease in the Government to took the tax farming to increase revenue, at the same timeled to the institutions of the tax farming and tax farmers was a manifestation of theregime involution. Evolutive organizations of Shanghai merchant delayed the stateinvolution at that region.Under tax farming system of the Beijing Government, government,industrial andcommercial groups,tax farmer and tax payer from their purpose, trying to protect theirown interests, formed a complex relationship. Tax farmers plussed the amount of tax tomeet the financial demand of government. Merchant relied on tradeassociations,chambers of commerce to against the government and tax farmers.Although tax farming system could meet the government’s desire to increaserevenue to a certain extent in a short term,but which also is a encumbrance ofgovernment to raise national extractive capacity.Interest groups formed by tax farmingsystem impeded government’s tax administration reform,unable to create a modernfinancial management system in turn consolidated the tax farming system.