Commentary About The Tax System Of Puppet Manchuria Regime

At the beginning of last centry,Japanese imperialism invaders has started the large-scaleaggressive war to China,and founded the puppet regime—Puppet Manchuria regime in thenortheast,carried the colonial rule on the northeast as long as 14 years.Except that the politicaloppression and economic resources plundering,the Japanese invaders had also carried onbrutal plundering and the opression in the tax revenue to the north-east people.Japan usedPuppet Manchuria regime to legislate the tax system,according to invading needs to changethe categories of tax,the tax rate,made a series of punishment rules of refusing to pay tax,thepurpose was satisfing the need of its aggressive war by plundering the northeastern people'swealth most.From the time of "September 18th "incident to Japan fell,the revenue of tax wasthe main income of the Puppet Manchuria regime,heavy tax brought heavy burden to thenortheastern people,becaming the evil root of northeasten local economy the long-term'sbackwardness.The history should not be forgotten,even today that the Japan Right Wingdenies the invading crime and in memory of gaining Sino-Japan War victory for 60 years,it isimportant for us to study the Japanese imperialism invaders' economic plunderage in thenortheast by reviewing and summarizing the Puppet Manchukuo government's tax system.This dissertation bases on the former academic research results about the tax question ofPuppet Manchuria regime,begins from the firsthand material,inspects the emergencyprocedures that afer Japan occupied the Three Northeastern Provinces,through the two anglesof social history and economic history,further combs and inquires such question about the taxpolicy,the categories of tax,the tax rate,tax management ,and so on.By comparing with thenortheastern tax policies before the "September 18th",analyzes the Puppet Manchria regimetax characteristic,does further discussion about the question.