The Tax Reform In Guangdong Province, During The Period Of Republican China

Slaughtering tattle tax and Cowhide tax arose in the New Deal in the Late Qing period,and both were the financial careen payments of Guangdong Province, which were once closeddown. However, compared with the slaughter tax, livestock tax in other provinces, the localcharacteristics were obvious; the tax treatment used the package tax system for a long time thathas strong traditional color; donated works were often things vary from place to abnormalconfusion; as prefectures income, it was closely connected to the police science fund in theNew Deal in the Late Qing period; warlord cut in the levy process donate, donate providers Lepumping were too numerous to mention, and peddler petition was more without break. Thegovernment innovated them several times, but these agitations still existed, so that ‘The officialfled’ was still common; on the file of the taxation assignment, the provinces, cities and countiesconstantly emerged the disputes. The parcel boundary of the “provincial river” was alerted acouple of times, and “the crying poverty of the magistrate of a county” did happen sometimes.We could consider that, during the tax system innovation of Slaughtering Tattle Tax andCowhide Tax, the hurdles encountered，the cognitive gap each side, the dispute arising theproblem to resolve were the specific epitome for taxes and levies of Guangdong Province inthe end of Qing Dynasty.Since the end of Qing Dynasty, the political situation of the Guangdong Province wastroubled, and each warlord dominating a region became the norm. The polity did not enter theorbital, and it’s impossible to speak of the tax system’s reform. The old system of the formerQing Dynasty was more followed, which was unchanged. The differences of the old customsand convention across China caused that the tax collection method, tax basis, tax rate, taxpayment distribution for two taxes were in disorder. The disorder was very easy to produce thedispute. During the period of Northern Expedition, the southern revolutionary governmentrectified the state of chaos for the sake of funding military underinvestment, but it is withoutgreat effect. After the establishment of the Nationalist government, The central governmentordered each province to hold slaughter tax in order to unify Slaughtering pig Tax，SlaughteringTattle Tax and cancel Cowhide Tax，begin to collect business tax. Coinciding with confrontingeach other between Nanjing and Guangdong provinces, Guangdong province established the tax system consolidation committee, drawn up the tax stamp and details, and bucked for theinnovation. However, Guangdong provinces clashed with the central government over theinnovating paths and methods. The Slaughtering pig Tax and Slaughtering Tattle Tax were stilldiscrete, while Cowhide Tax and Slaughtering Tattle Tax were are one tree and not two. Afterresearching the reality, the reform could not achieve original intention increasing the treasuryand resolving the entanglement. On the contrary, the reform touched off a wave of the cowhidetax. The peddlers and the government played repeatedly, and the tax stamp was altered a coupleof times. Therefore, the innovation was thwarted, and the tax system tended to be morecomplicated, which entered into right path after carrying out the new system of country in1941.