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The Creating and Changing of the Tax-sharing System in the Context of Constitutionalism during Late Qing and Early Republic Period

Author: ChenXiaoZuo
Tutor: WuXiaoQiu
School: Southwest University of Political Science
Course: Constitutional and Administrative Law
Keywords: Constitutionalism Revenue-sharing Local Self-Government
CLC: D929
Type: Master's thesis
Year: 2011
Downloads: 45
Quote: 0
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Abstract


Financial as an important content of the study of the Constitution itself is a constitutional issue. Tax country, divided between central and local property rights, the key to rational division of the tax right institutional level that the performance of revenue-sharing. The end of the Qing internal and external political heavy burden on the economy, the Chinese traditional culture and Western rights ideological confrontation, for the revenue-sharing provides a vast testing ground. Based on historical documents from the two levels of the ideas and institutions to examine the tax-sharing system stems from the Western financial thinking in a different mode of constitutional Evolution to explore revenue-sharing to survive in the Chinese soil, to turn today when the tax system reform rationale Shun central and local relations benefit. The full text of the main part of a total of about 37,433 words. In addition to the introduction, is divided into four parts. The first part describes the creation process of the late Qing Dynasty revenue-sharing. The end of the Qing Dynasty, the right to local governors, the centralization and taxation system Rijianshuaila of, Manchu tribal political system change, the idea of ??modern Western Finance and Taxation With the the Western learning Dongjin craze was introduced to China. Under the influence of the political situation changes and the Local Autonomy thought the requirements change centralization, divide the voice of the central and local fiscal privileges attendant. The Qing government in preparation for the preliminary constitutionalism matters set out in the plan determined state taxes, local taxes, and to undertake financial clean-up to prepare for local taxes promulgated by national tax. Then the central and places Fang Duiguo land tax has entered into criteria for the classification, as well as the level of local taxes, there are quite a lot of controversy, there was no consensus. The second part describes the pre-tax distribution of the establishment of the Northern Government. After the Revolution, the federal thinking prevalent, independent provinces have requested to draw the central government and local fiscal autonomy. After the late Qing Dynasty discussions on the tax system, the tax-sharing ideas gradually deepened. The central government on the basis of the establishment of the specialized agencies of the financial investigation committee enacted the \This is our first time in history division of the two taxes. However, because it is too centralized power, this division was the boycott of the place. Yuan Shikai later upgrading about law and repression of autonomy, revenue-sharing was canceled. The third part describes the changes in the latter part of revenue-sharing in the Northern government. Protect the country after the end of the exercise, the country showed a diverse pattern of political, financial scattered, the tax system is interrupted. After 1920, federal thinking is the development of the provincial autonomy movement. Provincial Gazette sports flourish when the tax-sharing system restore vitality. In the Cao Kun era Recovery Act system of background, the 1923 Constitution of the Republic of China for the first time in the sovereign right of the nation and the local system to the Constitution in the form set out in the national, provincial and criteria for the classification, certainly the system of provincial, county Tax Power. However, due to the then Constituent central military power of warlords and local warlords decentralization, revenue-sharing can not be implemented in accordance with the design of the Constitution. The fourth part of the council for the first three paragraphs of history. Preliminary Constitutional constitutional agitation of the Republic of China during the Beijing government, the tax system has experienced a tortuous process. Although this system is the first of its kind to open China's fiscal and taxation system, but because of the lack of authority of the rule of law, reasonable decentralization scales and democracy, and repeated damage. Our current constitutional framework should be based on the local community, and enhance the thinking of the ruling party's constitution and adhere to the unified leadership of the central premise of the gradual decentralization, a good grasp of the scale of the Tax and integrate social forces in order to improve the tax-sharing system, and thus balance the central and local relations.

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