Research On The Reduced Application Of Full Compensation Principle

To ensure the normal functioning of the State,the Nanjing national government urgent fiscal reform especially the Alcohol and tobacco tax reform Nanjing national government established tobacco and alcohol tax authorities and inspection bodies from top to bottom,and introduced a series of regulations on institutional responsibilities,expropriation auditing matters and employees Code of Conduct.In the actual process of tax collection in alcohol and tobacco taxes,national,alcohol and tobacco business were playing a different role around the order,business profits and livelihood issues such as long-term contest.In the course of the introduction of tobacco and alcohol license tax,alcohol and tobacco taxes repeated request to modify the amount,and they are quite dissatisfied with it been local income,even confront with the central government,which push the license tax into the predicament.Faced with the Nanjing National Government repeatedly adjust tax brackets and tax increases,Chinese-tobacco businessmen boycott the tax changes for fair and industry interests,however,they all compromise with government on its hardball.In the tax inspection,various ills are also exposed,the serious spread of private goods affect the legitimate business of tobacco and alcohol,the collection of personnel favoritism affect the tax credibility.For the perspective of maintaining order and national tax revenue,favoritism and other acts of corruption established more stringent norms and to increase penalties to crack down on smuggled goods is carried out for varying degrees of ease according to the actual situation.The tobacco makers are based on small interest groups in a different position,legitimate business of tobacco and alcohol spontaneously organized with the country in ckise cooperation to fight against private goods,complaint of all kinds of bad habits,even at the febricated false accusations,etc.In addition to part of the tobacco and alcohol traders involved in the tax evasion,more is the lower reaches of the poor to survive a livelihood.For forced livelihoods of smuggled goods,the State gave full tolerance and patience,take measures to gradually ease banned.However contraband cannot ban,and they even set up factorie5 to trample on the rules of the organization to establish the legitimacy of their own behavior,the country suffered a resolutely banned.Between 1927 and 1937,the Nanjing National Government carried out a long-term series of reforms on alcohol and tobacco taxes.Before the outbreak of the War of Resistance Against Japan,although the tobacco and alcohol tax still exists many issues,such as the difference of institutional,lack of funds,the corruption of private goods,the rising tobacco and alcohol tax revenue every year proved that its reform is still achieved effective results.Not only to ensure the stable devebpment of the tobacco industry to a certain extent,but also to modernize the tax system reform has been actively explored.