Study On Chongqing Local Tax During The Anti-Japanese War

Chongqing's local tax originated in the late Qing Dynasty and was formally established in 1929.It went through the period of the Anti-Japanese War and the later period of the rule of the National Government.The Anti-Japanese War is the key period for Chongqing's local tax development.Under the impetus of the Anti-Japanese War,Chongqing's local tax development has made remarkable achievements,and the modern tax system has gradually been established in Chongqing.Because of the small type of local tax and the unstable source of tax,the academia has paid little attention to and studied in the past.Based on the detailed and reliable historical data,this paper intends to reconstruct the development context of local tax construction in Chongqing during the war from a macro point of view by using historical research methods,and to explore the historical problems reflected in the development process of local tax in the extraordinary period.In 1929,Chongqing local tax came into being in the warlord era.Under the control of Liu Xiang Group,the construction of Chongqing local tax began.Influenced by the traditional tax system and other tax authorities' control of tax sources,the local tax in Chongqing was mainly composed of temporary tax and supplementary tax in the initial stage,and the modern local tax system has not yet been established.In 1935,the Nanjing National Government came into Sichuan and rectified the financial and taxation system of Sichuan,redistributed the state tax and provincial tax,adjusted the tax structure of counties and cities,abolished the excessive and miscellaneous taxes,and gradually established a modern local tax system in Chongqing.With the outbreak of the Anti-Japanese War in 1937 and the relocation of the national government to Chongqing,an unprecedented opportunity for the development of Local Taxation in Chongqing came into being.The central government began to draw up Chongqing's financial budget and give it strong financial support.In 1939,the central government upgraded Chongqing's administrative status and made it separate from the Sichuan Provincial directly under the jurisdiction of the Executive Yuan.Chongqing's local tax entered a new period of historical development.At the same time,Chongqing Municipal Government seized the rare historical opportunity to carry out tax administration construction,adjust the tax collection and management mechanism,levy new local taxes,and improve the tax system,basically forming a tax system based on business tax,house donation,deed tax and so on.In 1942,the National Government divided the national finance and the self-governing finance.Chongqing adjusted the collection and management of local taxes in a timely manner,and formed an autonomous tax system mainly consisting of house donation,slaughter tax,business license tax,use license tax,banquet tax and entertainment tax.From 1943 to 1945,the revenue of self-governing tax in Chongqing showed an upward trend and played an irreplaceable role in wartime finance.However,the development and construction of Chongqing's local tax during the Anti-Japanese War was not smooth sailing.Before leaving Sichuan Province,Chongqing,as the experimental city of tax system reform in Sichuan Province,had a tortuous and difficult start-up of business tax and so on.In 1939,although Chongqing was separated from provincial jurisdiction,due to the traditional political habits and the important position of tax revenue,Sichuan Province refused to completely transfer tax power to Chongqing,and the central government falsely wavered,making Chongqing an independent city of local tax.Since then,the local tax policy formulation in Chongqing has mostly referred to the rules of Sichuan Province,making the development of local tax deeply imprinted with the brand of Sichuan Province;in 1942,the central government re-divided the financial system and incorporated the business tax and land tax of Chongqing into the national finance,resulting in the consumption tax as the main body of Chongqing's autonomous tax,and the source of tax is unstable.At the same time,due to the extraordinary period of the Anti-Japanese War,Chongqing's local tax power in the exercise process,there are also serious inconsistencies with the power,corruption.The construction and development process of local taxes in Chongqing is undoubtedly unique and representative in the construction of local taxes in modern China.The administrative system of Chongqing experienced a change from the municipality of Sichuan Province to the municipality under the jurisdiction of the central government during the war of resistance.The competition for tax rights with Sichuan Province and the distribution of interests with the central government are precisely the fiscal revenues collected since the establishment of the tax-sharing system by the Beijing government.The best reflection of the distribution of tax benefits among the central,provincial,and county governments that exist in the branch system.In the process of modernization of the local tax in the war of resistance,it also reflects the historical effect of the choice and generation of the ruling party in the extraordinary period.Therefore,it has important value for the historical reconstruction of the local tax system in Chongqing.