The Empirical Analysis On County Financial In The Late Qing

Finance is an important part of state power, it is the existence of the state power in the economic level. Finance in the country’s political, economic, has an important position, is a country to maintain social stability and the realization of the economic basis of the functions of the government. County finance is the foundation of national finance, it is an important part of the Qing government to national finance system, its financial condition is a reflection of the country’s overall fiscal situation, the county finance income affects the national function in grassroots social functioning and to reflect the economic development of the grass-roots society.Actual operations of the county finance in the late Qing dynasty there are serious deviation between its system design. Qing dynasty is a centralized financial system, there is no financial system at the county level. However, the Qing government centralized finance system is limited to systemic financial revenue and expenditure, counties exist outside of the financial legal system, and gradually formed in the late Qing dynasty county fiscal autonomy. County of Shanxi Province in the late qing dynasty financial system taking the central financial system in the qing dynasty, so the county of Shanxi Province in the late qing dynasty financial operation also follows the qing government to the local fiscal system design rules of the system, and the state Treasury also contains the characteristics of the county officer patrimonial ism. In qing dynasty legal system within the financial system, the late qing dynasty shanxi county has a large number of financial legal system. Shanxi county outside the legal system of fiscal damaged in centralized financial system in late qing dynasty, the central fiscal power down gradually, the county local finance power growing fiscal reform tide of sustainable development, and in the late qing dynasty formed the county fiscal autonomy.County in Shanxi Province in the late Qing dynasty financial including legal fiscal and illegal financial. Legitimate revenue mainly include taxes, duties, etc, and its expenditure mainJy includes the ceremony and administrative expenditure, education funds, procurement funds, post, military expenditure, social relief, religious expenditure, etc. Fiscal autonomy county of Shanxi Province in the late Qing dynasty, its income mainly includes taxes, interest, rent, etc., the main expenditure items including education funds, social security funds, the officers, autonomous institutions expenditure, social assistance funds, etc.Tax burden is a country in the main basis of allocation policy and tax policy, reasonable tax burden, is not only an important factor of social and economic resource distribution of science, but also the functions of tax can give full play to the important premise. Counties of Shanxi Province people’s tax burden level in the late Qing dynasty, is the balance of the county finance with the functions of the government in the workings of the grass-roots society actively reflect, to a certain extent reflects the people’s standard of living and county of the Qing dynasty shanxi economy development. According to the research of this paper, the late qing dynasty, shanxi people’s tax rate of3.25%per capita, per capita taxes though not high, but the cost of living is higher, in general, a typical family annual income just enough for its minimum basic living standards. In counties in shanxi industrial and commercial tax and economic development level in the late Qing dynasty, in the comparison of this paper found that the late Qing county of Shanxi Province traditional agricultural society under the influence of the western capitalist economy, with the disintegration of natural economy slowly, capitalism has a certain degree of economic development, modernization, industrialization and commercialization level be improved to a certain extent.