On The Thoughts Of Taxation System Reform In China (1900-1949)

It is tried to make an overall and systematic insight into thought of taxation system reform in China (1900-1949) in this dissertation. The thought of taxation system reform in modern China is an important part of modernization of the fiscal institution in our country. Its emergence and development is on specified historic conditions: the development of capitalism in China, makes its emergence and development possible and necessary economically; the dissemination of western fiscal thought, provided new theoretical basis for modern thought of taxation system reform; the financial crisis or political system reform of all the previous governments, helped to bring about the emergence and development of the thought of taxation system reform. The semi-colonial, semi-feudal character of modern Chinese society left a deep impression on modern thought of taxation system reform. All these factors, in different forms and degrees, ran through every periods of modern times, determining the course of modern thought of taxation system reform.This topic is chosen because of the two reasons below: first, the topic is of practical significance obviously. The tax institution within the framework of socialist market economy is being reformed and perfected at present, many problems remain to be solved, the relevant thought of taxation system reform during the Republic of China is just very rich, thus we could draw lessons the topic for today's taxation system reform. Second, the topic is of highly academic value. There were very abundant financial thoughts in ancient China, yet since the beginning of the 20th century, because of the effect of the west culture, the traditional financial thought was being abandoned. Nevertheless, this does not mean the research on history of the financial thought of the period is of no importance. The Chinese scholars' analysis to Chinese financial problems under west financial theories and their suggestions on the reform of fiscal institution at that time are of highly academic value. However, the work in this aspect is far from perfect as yet. Just as to above reason, the paper tries to make good omissions and deficiencies for the research on the modern part of history of Chinese financial thought.It is necessary to define some important concepts relating to this article:1.tax institution, a collection of every norms and measures a country applies to levy taxes. It consists of components below:(1) a particular stipulation about singular tax, law or regulation. (2) tax system.(3) tax administrative system.2.reform of taxation system. It should be distinguished between reform and improvement of tax institution. The improvement of tax institution is to remedy the imperfections of the existing tax institution suited to social environment. The reform of tax institution is a significant change of tax institution, not only to realize the growth of revenue, but also achieve other goals, such as improving equality and raising efficiency, etc. Reform of taxation system in a broad sense contains the two meanings. Research in this paper regarding reform of taxation system is based on a broad sense, however mainly on a narrow sense. The objects of analysis in this text involve tax system, tax administrative system, tax collection management and factors of particular tax, abiding by the above-mentioned definition.Thought of taxation system reform is closely relevant to practice of taxation system reform, the latter is the behavior of a government, therefore, Modern thought of taxation system reform is to be...