Research On Income Tax Of The Nanjing National Government

Income tax originated from Europe.At the beginning,England regarded it as a tax during wars.Because of its equity and general applicability,most economists viewed it as a benign tax.With the development of western thought of taxation,taxation in modern China transformed from tradition to modern,and from feudalism to capitalism.Income tax was introduced into China aganist this background.The found of income tax had been discussed at the end of the Qing Dynasty.But it failed without any actions..In order to arrange money for war and deal with deficit budget, the Nanjing National Government started income tax in 1939.Though income tax had make a contribution to finance,it didn't become a pillar tax in tax returns.The behaviour of starte income tax couldn't be successful unless the condition of the Nanjing National Government's economy adapt to it.This paper is divided into three chapters.It focuses on the history of income tax in Europe and modern China in chapter one.In Chapter two it is mainly about the history of income tax during the Nanjing National Government.Then discusses the simplification of tax revenue and tax policy concerning foreign parties.Above all,it analyses the function of income tax of the Nanjing National Government in chapter three.