Abstract：At the beginning of 1931， the Finance Ministry of the National Government issued a policy of business tax and supplementary measures for the local government on how to collect taxes， which meant the government began to levy business taxes to make up for the loss of Li-kin(厘金) abrogation for the local government. The local government could be able to decide tax rates and the way of how to collect taxes to some extent. As a matter of fact， the local governments collected business taxes in their own way and mostly inclined to choose an agent to help them. Generally， the chamber of commerce was the ideal agent. In that time， Tianjin was an important industrial and commercial city with abundant sources of business taxes in North China. Tianjin Chamber of Commerce was also one of the most important merchant organizations. Compared with other provinces，Tianjin government shifted its ground many times. At the same time， the Chamber of Commerce kept on asking to be authorized to collect taxes as the agent. It was very difficult for the government to make choices between efficiency and justice.
魏文享 张 莉. 自征抑或代征：近代天津营业税征稽方式的路径选择(1931－1937)[J]. 华中师范大学学报（人文社会科学版）, 2019, 58(2): 127-137.
Wei Wenxiang Zhang Li. Collected by the Tax Bureau or through the Agent：The Path Choice by the Tianjin Governmentto Collect Business Taxes before the Counter-Japanese War. journal1, 2019, 58(2): 127-137.
2019, Vol. 58 
