The Research Of Xinjiang's Tax Systerm In The Republic Of China

Tax system is that countries in the form of law provisions of the tax laws and regulations collectively, or a national law to determine the various forms of taxation system combined. Although the nature of the tax system in the area of the law, but the substance of the main problems with taxes and choice. Therefore, Looking at the tax system, the state passed a law that provides tax forms and settings of each tax revenue to the formation of the tax system.Whether past or present, the national tax revenue in both fiscal play a decisive role. Republic of China, Xinjiang tax system is well developed in the period, Xinjiang is also the period of inheriting the past history of the tax system. Therefore, the tax system of the Republic of China, Xinjiang has a history of research and practical significance, this is precisely the main purpose of this paper.This article from the five areas discussed. The first part outlined in the socio-economic situation in Xinjiang during the Republic of China; The second part expounded the type of tax during the Republic of China in Xinjiang;The third part of expounded Xinjiang's revenue collection and management during the Republic of China; The fourth part of discoursed the Xinjiang's tax and finance during the Republic of China; The last part detailing the Xinjiang tax system and the characteristics of the socio-economic impact during the Republic of China.Based on the literature methods as the basis, historical materialism as a guide, the integrated use of history, econometrics, sociology, and other ways of combining, the use of large files and review of historical data, revealed in Xinjiang during the course of the development of the tax system.This paper concluded that: Xinjiang's tax rate is lighter than those in the Mainland, the tax system showed its unique characteristics, on the one hand, the Republic of China Xinjiang-quarter of the tax system to overcome the backwardness of tax and non-uniformity, tax collection further reasonable rate decreased gradually, gradually improving the tax system, basically adapted to the socio-economic development in Xinjiang, with the obvious progress of the characteristics; On the other hand, the level of socio-economic development of Xinjiang's economic structure and form of lagging behind, Xinjiang's tax structure not quite reasonable, the tax system also is not perfect, there are still many shortcomings, showing the characteristics of its backwardness.