|
|
|
| Collected by the Tax Bureau or through the Agent：The Path Choice by the Tianjin Governmentto Collect Business Taxes before the Counter-Japanese War |
| Wei Wenxiang Zhang Li |
| Institute of Modern Chinese History， Central China Normal University， Wuhan 430079 |
|
|
|
|
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.
|
|
Received: 21 May 2019
|
|
|
|
| [1] |
Wang Weidong. The Experiment of Classical Chinese Integrating with Modern Chinese： A Study on Lu Xun's Classical Chinese Writings before the May Fourth Movement[J]. journal1, 2024, 63(4): 107-114. |
| [2] |
Q. Edward Wang,. The Convergence and Divergence of History and Memory：An Analysis in Conceptual History[J]. journal1, 2024, 63(1): 111-120. |
| [3] |
Li Gongzhong. Liang Qichao's Idea of Changes and Historian's Self-Consciousness：An Examination Centered on Li Hongzhang[J]. journal1, 2024, 63(1): 136-144. |
| [4] |
Gao Yu. On the Phenomenon of “Two Languages” of Chinese Classical and Vernacular Languages in the Late Qing Dynasty and Early Republic of China[J]. journal1, 2023, 62(5): 114-124. |
| [5] |
Zhang Fuqiang,. On the Successful Transition of Xiangshan Compradors to National Bourgeois in Modern China——On the Historical Status of Modern Figures Represented by Tang Tingshu， Xu Run and Zheng Guanying[J]. journal1, 2023, 62(3): 39-49. |
| [6] |
Fu Weidong Li Wei. Can Non-Disciplinary Training Improve Students' Mental Health in the Context of “Double Reduction”？——Based on a Survey of 30 Counties (Cities and Districts) in 6 Provinces of the Eastern， Central and Western Regions[J]. journal1, 2023, 62(1): 158-170. |
|
|
|
|
2019, Vol. 58 
