A Study On Tax Negotiation Between American Foreign Firm And Northeast Government In Modern(1906?1931)

At the end of the Qing Dynasty and the beginning of the Republic of China,social unrest,warlord separatist evidence,and the government's financial crisis were highlighted.At this time,in the northeastern region,the powers were numerous and the situation was complicated.The United States began to engage in economic activities in the interests of the Northeast region.From 1906 to 1931,the United States had the most extensive economic activities in the Northeast.Because the two sides did not agree on the issue of interests,the US foreign bank and the northeastern government continued to negotiate on the tax issue,and the United States relied on its treaty special power map to draw greater benefits in the tax negotiations in the Northeast.In the northeast region,due to the complexity of tax items and the chaotic tax system,the types of taxation negotiations between the two sides have become more complex and diverse,including the negotiation of taxation on commercial demarcation and demarcation,the negotiation of revocation of specializations in the northeast,and the taxation of foreign goods.Negotiations and so on.The negotiation of tax issues is one of the manifestations of the United States competing for the interests of the Northeast.The Huayang tax inequality reflected in the semi-colonial and semi-feudal society is a portrayal of China.To this end,the Chinese government has made efforts on issues such as the abolition of Lijin and the diplomatic efforts to win the same tax with Huayang.This article is divided into four parts:The first part analyzes the reasons for the taxation negotiations between the modern northeastern government and the American foreign bank.In the late Qing Dynasty and the early Republic of China,the tax items in the Northeast were complicated,the tax system was chaotic,the tax burden was too heavy,and China and the United States discussed the different interpretations of the treaty.The second part mainly discusses the performance of the tax negotiations between the Northeast government and the US foreign bank during the period of 1906-193.It mainly discusses the taxation of commercial demarcation,the taxation of foreign goods,the exemption of special relics in the northeast,the taxation of Chinese agents and thecollection of local miscellaneous taxes.The third part mainly discusses the settlement of the tax negotiations between the Northeast government and the US foreign banks.That is to say,the Chinese side has made efforts in the abolition of Lijin and the fight for Huayang and the tax.The fourth part mainly evaluates the taxation negotiations between the modern northeastern government and the American foreign bank.Specifically,it analyzes and discusses the performance of the interests of the US and the Northeast political government,the portrayal of tax inequality under the treaty system,and the improvement of the tax system objectively.