The Investigation On The Business Tax In Sichuan（1936-1949）

This paper tries to reveal the rules, feature and effects of the contest ofthe fiscal power between the central and the local government in this period bythoroughly discussing the background, content and features, regulation and distributionthe contest of the fiscal power of the collection of the business tax in the reign of thenational government and using the existing document and files.This paper is bout thirty-five thousand words and composed of introduction, mainbody and conclusion. The introductions are about the reason for the selected topic, thetrends and thought of the relevant study and the invocation and the defect of this paper.The main body concludes four parts: the fist part is about the historical background andorgan of the collection of the business tax in Sichuan Province, the second partdiscusses the management of the setting of the administrative organs, the training of thestaff and the framing of the regulations; the third part analyses the collection of thebusiness tax in Sichuan Provinces from two respects: the collecting ranges andprocedures: the business tax in Sichuan Province from the respects following: thecollecting quantity, areas distribution, industries distribution and the collectingproportion; the fifth part analyzes the contest of the fiscal power between the centraland local government from the ownership of the business tax in Sichuan Province. Fromthe discourse above, we can draw the conclusion below: the business tax in SichuanProvince engendered under a special historical background; Sichuan Provinceestablished special organ and regulations to mange the business tax; the collection of thetax in Sichuan Province formulated the collecting range and procedures; mass quality,centralized in areas and industries were the features of the collection of the business taxin Sichuan Province; the ownership of the fiscal power between the central and the localgovernment.