Conflict Of Interest And Coordination In The Change Of Administrative Division And Taxation

In 1927 July,Shanghai city hall was established. Jiangsu and Shanghai administrative zoning changes, Shanghai is no longer owned by the Jiangsu provincial government.Shanghai city hall will be required in Jiangsu Province under the Shanghai special city taxes levied, Slaughter tax is one of the categories of taxes. According to the standard of national government on the national tax, local taxes division, Slaughter tax belongs to local tax.Shanghai city hall requests that the slaughter tax under Jiangsu Education Fund Management Office must reback.Such, by the Jiangsu provincial government opposition. The government of Jiangsu province for the tax authority launched a series of struggles.Shanghai city hall was established later, try to change the old way of taxing (take merchant deny packet Bao Zheng), implement new forms of Taxation (from city hall direct collection), in order to increase city hall of finance income, satisfy the municipal construction expenditure. But that was against the butcher. Butcher that change taxation burden, its not less, than the original contractor that was more than double the tax. This caused 1928-1931 year slaughter tax agitation.Slaughter tax trend from November 27,1928, to May 26,1931. The main problem for the slaughter inspection fee is levied, how to collect and slaughter tax shall be levied on who. Slaughter tax formerly Jiangsu education fund management office management, the investment that do, as education funding. After the founding of Shanghai City, Jiangsu province government is not willing to give up the Shanghai slaughter tax authority, and the Nanjing national government also continuously from be mediator. Therefore, the government of Jiangsu Province, Shanghai city hall, Nanjing national government interest continuously.In addition, slaughter tax issues also involves Shanghai special city hall and butcher relationship.The slaughter tax, after the founding of Shanghai special city, city hall and the majority of small and medium-sized butcher, tax benefits for a performance. On one hand, butcher hope city hall to tax, to light burden, on the other hand, city hall wants to change the way of taxing, in order to achieve the purpose of increasing financial income, for the construction of the new government services. City hall the old forms of Taxation, the abolition of businessman Bao Zheng system, implemented by the city hall collection way, by the vast number of small and medium business (butcher) opposition.1928-1931 year Shanghai slaughter tax, on the surface is an economic phenomenon, is essentially a political issue. Through the slaughter tax allocation, Jiangsu province government, Nanjing government, the Shanghai special city hall political strength and businessmen and government interests relationship.