A Study Of The Contract Tax In Hebei Province(1945-1949)

Contract tax is a kind of age-old tax in Chinses history.It appeared in the Eastern Jin Dynasty and was followed to nowadays,then it has a long history of more than 1600 years.In the long period of time,it used by every dynasty and was transformed continually,and it developed to adapt the society and exerted its function in the social economy.The article expounded the development and change of the contract tax,introduced the contract tax of the National Government in Hebei,analysed the contract tax of this period mainly,compared and analysed the contract tax in different times and different areas to open out the characteristics and reasons.The aim is to draw lessons from the foretime and promote the financial and tax system to work better.The article begined with the appearance and development of the contract tax,and it expounded the developmental process through different dynasties of the contract tax.The process was plaguily devious and complex,and it is the process that the ruler who has different aims to adjust the policy of the contract tax,then it is the process that the contract tax to adapt the economy society.The second chapter introduced the contract tax in Hebei in the later period of the National Government,including the policy of the contract tax and problems in the tax collection and management.The third chapter introduced the contract tax in the border areas which is led by the Communist Party of China in the period of the War of Liberation.It included two parts that is the policy of the contract tax and problems in the tax collection and management,comparing with the last chaper.The fourth chaper compared the contract tax of different times and different areas;summarized its characteristics and the reasons.The Conclusion expounded the status and function in today's society;we shluld take the history as a mirror to adjust the financial and tax system and make it more and more reasonable.