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The Financial System between the Central and Local during the Period of Nanjing National Government (1927-1949)

Author: GuXiaoFeng
Tutor: LiuJingHua
School: Xiamen University
Course: Economic History
Keywords: Nanjing National Government Central and local Fiscal reform
CLC: F812.9
Type: Master's thesis
Year: 2008
Downloads: 175
Quote: 2
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Abstract


The end of the Qing Dynasty , the feudal fiscal centralization system gradually collapse of national property rights seriously \The Qing government had begun modeled on Western countries , trying to establish the Western financial system , divided the state finance and local finance . Although this attempt did not succeed , but provide profound lessons for subsequent fiscal reforms . After the founding of the Republic , the fiscal position has not improved , and still make ends meet . The reign of the Northern Government against the state finances , there had been two countries divided , respectively Period of Yuan criteria for the classification of the balance of payments of the country places , and 1923 aping direct taxes , indirect taxes, the tax of conduct of modern tax system \After the establishment of the Nanjing National Government in 1927 , is facing similar financial difficulties with the Beijing government , to learn the lessons of the Beijing government on fiscal reform , pay more attention to strengthen the central government's control . By dividing the national land tax , to recover tariff salt tax sovereignty , to amend the Customs Tariff reform salt tax system , cut waste likin , the creation of the General Tax finishing land tax and the introduction of new taxes , and gradually establish a national tax system of tariffs, excise and land tax , business tax and deed tax as the main local tax system . Through reform , China's tax system into the stage of the capitalist regime , the prototype of the modern tax system of capitalism , thereby enhancing the financial status of the Nanjing National Government to strengthen and consolidate the position of the central regime . The central argument of this article is : Nanjing National Government's financial management system has undergone a number of changes , the general trend is to establish a new system of tax sharing , to draw the power and financial power of the central government and local governments , with this adaptation , the establishment of the central and local sets the tax authorities ; revenue and expenditure of the central and local finances activities under the norms of national legal systems . Although these reforms failed to turn the Chinese financial from disintergrating state into the point of complete reunification of the central financial authority , but the achievements made by the reform is still worthy of recognition , and the reform process in the central and local financial the divided thinking its lessons , the building of our country at this stage is more scientific , more standardized financial management system , a good grasp of the financial equilibrium by central and local , have a certain referential significance .

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial History of the
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