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| A Preliminary Study on the System of City Tax in Modern China |
| Zhang Limin Xiong Yaping |
| Institute of History， Tianjin Academy of Social Sciences， Tianjin 300191 |
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Abstract In the traditional period， the central and local governments didn’t have taxation for cities， and they managed the urban economy in an extensive and indirect way. It was only in modern time that the urban taxation system was gradually established， which is an important manifestation of the reform of the administrative management mechanism in China，and also a reform of the financial system.This article briefly describes the government’s economic management of cities in the traditional period；under the influence of many factors in modern time， some cities began to build new types of taxes and tax institutions， and along with the promotion of local autonomy， the establishment of urban administration and management mechanism， and the implementation of the tax distribution system， etc.，city tax begins to be institutionalized and standardized.The initial establishment of the city tax system shows that the government has brought city markets and city economic entities into the scope of direct management and the objects of protection. The establishment of city tax system is an important manifestation of the reform of China’s financial system and the decentralization of state power.
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Received: 11 July 2018
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2018, Vol. 57 
