An Analysis Of Housing Tax In Modern Wuhan Area (1927——1949)

Recently, various business tax rise, gradually replaced the traditional land tax has become the main source of state revenue. A wide variety of industrial and commercial tax and more often -- such as business tax and other taxes, such large tax mostly become the academic focus; however it is mixed with many small taxes, or due to the transformation of waste and syndrome of impermanence, is often neglected by scholars, the research object of this paper is one of the house tax. Although the housing tax levy a long history,but not intermittent system, and the traditional Chinese so-called business tax and house tax approximation, the research object of this paper is slightly different. The modern house tax levy to pay indemnity started in the late Qing dynasty.At the end of the Qing Dynasty imperial court defeat in the powers, has no compensation, because the Treasury deficit, then ask the local governors to raise compensation. The long discussed and determined as the main source of government housing tax claims, because of rising house tax. In the early Republic of China because of Likin abolition, resulting in local tax revenue, while the modern municipal construction funding to support the contradiction can hardly be avoided. During the period of Nanjing national government has held several national finance conference,dividing the country’s finance and taxation system, always clear housing tax for local taxes of local construction, to ensure adequate funding.Housing tax levy from the late Qing Dynasty to the national government of Nanjing before and after the fall,continued for nearly half a century. The specific period of house tax practice is not difficult to find the sign to donate, housing tax collection in the tax collection before the Republic of China both from the conquering donated personnel selection and tax administration, tax authorities set up has been very standardized; in addition to each period of legal text, there are strong continuity between them, including many aspects of housing tax rate, tax object and tax inspection etc.Housing tax levy involves tangible benefits to both sides, each other are reluctant to transfer, the collection of disputes around the house tax. However, in the process of mutual antagonism is only one aspect of them,sometimes because of the interests of both sides will point convergence and cooperation oriented interaction is diverse.On the tax side, there are many types, including ordinary citizens, community organizations, enterprises and government agencies. One of the most striking is the role of modern commercial associations in the process of tax payment. Businessmen and organizations around the house tax levy and government interaction, sometimes in order to safeguard their own rights and interests against the government, sometimes in cooperation with the government to ensure housing tax levy; the government for the social impact of the merchant organization also dare not underestimate the role, often in cooperation with the merchant organization. The status of merchant organization in modern history is becoming more and more prominent.