The Tax-division Of The Central And Local In The Early Period Of Republic Of China (1912-1916)

In the last years of Qing dynasty, in order to deal with financialresources and responsibilities between the Central and Local government,the Qing central government tried to set up the western modern financialand taxation systems. When reviewed the local financial, Qing Centralgovernment set up the tax-division of the Central and Local system. Thisreform couldn’t be seen, for the Qing dynasty was felled in1912.When the Republican government set up, Central government rebuiltthe tax-division system, to solve the financial predicament and strong thefinancial central power. But the warlord governments rejected this system,for their own advantages. What’s more, the dispute between thegovernment employees got in the way of tax-division system promotion.In1914, Central fund system displaced the Tax-division system. In thistransformation, tax system was influenced by various factors. Investigatethe changes of tax-division, can help us learn more about political andfinancial complexity.