The Research Of The Tobacco Tax System In Chongqing In The Period Of Republic Of China

The tobacco industry is an important livelihood of consumer goods industries, the Government has always been a hot spot sources.Chongqing,southwest China's political and economic and cultural center.End of the Qing Dynasty during the Republic of China Chongqing rapid growth of the tobacco industry from scratch and provide a considerable revenue.The end of the Qing Dynasty "Li Jin" tax,the Northern Government's tobacco monopoly system and the Anti-Japanese War the Ministry of Finance National Government tobacco monopoly system type of exploration in the area of Chongqing,is a special time in different political and economic context of the development of tax administration-derived results.Chongqing region began in the Qing Dynasty cigarette tax.Beginning of the Qing Dynasty set up in Chongqing Fengjie regular clearance,said clearance Xikui on tobacco taxation.End of the Qing Dynasty set up to raise military spending "Li Jin", "Fung-related taxes,End Lower case cards" to advise and sit Jia peddler "donating to help determine rates," "Li Jin" has gradually become a place of fixed taxes,tobacco tobacco "Li Jin" charge was included in department stores.Chongqing port,the surge in tobacco exports,the Qing government continuously improve significantly tax the tobacco industry,representing central and local control spiraling out of control.With the current situation of instability,"Li Jin" gradually become the focus of the local cigarette tax.For places to grab the high profits and taxes,but also indirectly occupied country of normal commercial activity tax,has become the central financial authority in time bad day,the local forces to grow and to stubbornly fight to promote the right of the central tax factors.In the early days of set up,tax the tobacco industry entered a new development stage,the nascent revolution in the Government's volatile inability to control the complexity of the situation,financial distress and the distribution of benefits imbalance in the chaos makes a new life in various central and local government feudatory around the allocation of profits and taxes fierce battle,during which the further evolution of the central funds for the struggle between separatist forces and other places to divide up the plunder-style means of tax revenue situation of the warlords.Taxes one of the tobacco industry's decades-long struggle to become the central and local taxation of the distribution of the historic game.At the same time "Li Jin" tobacco tax money collected continue to be the place of the instrument.In 1914.Beiyang the Government should levy a tobacco license tax,the new system marks the birth of the tobacco industry has entered a new stage of development tax.This period of the tax system has distinctive features of the business tax,an increase of taxation,two also reflected the Government's tobacco control of the expansion of operating as a licensed regulated industries eligible for access and the industry to strengthen the tobacco industry regulation to ensure stable sources of tax revenue collection convenience;for future tobacco and alcohol monopoly system and the national government tobacco monopoly system has accumulated and organized experience.In order to further open up new sources,the introduction of tobacco and alcohol Beiyang "being monitored by the Government to sell" the system of public land sales. National tax revenue increased;from the legal point of view the right to tax the tobacco industry will be a clear attribution of the central,as later defined the direction of tax reform;which accumulated experience in the implementation of tax administration,the creation of the stamp duty system and the line stack,such as grass-roots tax system,which after the monopoly system to build and implement useful.Beiyang government tobacco monopoly system is the modern history of China on Tobacco Monopoly attempt with the prelude.In 1928,the Nanjing Nationalist Government to levy cigarette taxes unification, the Abolition of the provinces of miscellaneous tax "Li Jin" simultaneously abolished. This is the first really national government imposed the National Unification tax,the Conference marked the EC to determine the tax reform began.After the implementation of EC tax,tax increase,to become the bulk of public revenue.EC tax system is the progress of the tobacco tax system and improved.The CD set means that the historical legacy of maladministration "Li Jin" completely disappeared,thereby reducing the burden of commodity taxes,in favor of a unified national market for the circulation of commodities;of the new tax system for all on the export of tobacco products duty-free,while imports of similar merchandise in addition to End of customs duties outside the EC need to pay taxes,domestic goods and imports of merchandise at the competition in a good position can help the development of national tobacco industry,and its internal and external tax equality,reduce the burden of history to the public should be very progressive affirmed.The EC response to tax reform in Chongqing,in 1935 the Conference of waste "Li Jin" maladministration. War of Resistance against Japan broke out in 1937,Chongqing's overall development of the tobacco industry have been greatly affected.The tobacco industry has become more and more important sources of national government.To raise additional revenue to ensure that military supplies,the National Government borrow cigarette market by storm in the implementation of the Tobacco Monopoly.In 1942, the Nationalist government introduced "wartime-type tobacco monopoly Provisional Regulations" and its related regulations,the implementation of wartime tobacco monopoly system.These laws and regulations on the scope of tobacco monopoly operating the main qualifications,tobacco materials,cigarette paper,manufacturing equipment,cigarette prices,product quality management,paste Monopoly certificates, marketing approval,import control,trade guilds and so make a detailed provisions. The wartime Chongqing is in a special status,so as to Chongqing to become tobacco monopoly system the center of region,type of tobacco monopoly bureau in Chongqing Regional Office has taken comprehensive measures to secure a monopoly operating in accordance with the law and regulations,safeguarding market order and stability.In 1945,the National Government's decision to suspend types of tobacco monopoly,the restoration of EC tax.Wartime-type tobacco monopoly system in that territory the past four years,although its effectiveness is less than expected,the drawbacks are more,but at a particular historical period for the protection of national taxes,to provide financial support for the war still plays a very important role. Contribution to wartime Chongqing tobacco taxes,for the people of Chongqing are a major contribution to the war one.To sum up,throughout the time in Chongqing tax history of the development of the tobacco industry's main line,are first and foremost are the provinces in the central government and local forces on the distribution of profits to start the long-term game. As profits of the tobacco industry should naturally become the focus of the parties to open strife and veiled struggle forces;and tobacco tax fight for state power are the core of a unified political conflict and division.Followed by the main line is from the "tax clearance Fung,End Lower case card" for the characteristics of tobacco tax to the Northern Government "Li Jin" alcohol and tobacco monopoly system and the Anti-Japanese War the Nationalist government category of tobacco monopoly system, differences before and after the inheritance tax system,and continue to Before concluding category from the tax administration laws and regulations to institutions a comprehensive lessons learned,and gradually derived development.Again,it is the tobacco industry during the Republic of China tax legislation and administrative system,as well as backward Low technical capacity of the conflict between,resulting in an advanced legal system in the implementation of tobacco tax variation in the twist of the strange situation.In this paper,the late Qing Dynasty to the Period of the Republic of China's tobacco tax system for the evolution of sequence,in the fully explore the relevant historical materials on the foundation.The tobacco industry of the period of the historical development of the tax system and its characteristics,status of implementation and its advantages and disadvantages for an objective assessment of history and analysis.Trying to straighten out the cigarette tax in modern Chinese historical process of institutional change.Writing this article has collected many first-hand empirical material,especially in the Chongqing area of the modern cigarette tax data material,trying to empirical material on the quantitative and qualitative analysis,will be a combination of theory and evidence,from both macro-and micro-level,general and specificity of both the perspective of nearly half a century to show the changes in the tobacco tax system in the area of Chongqing and its specific implementation.