The Research On Tax Laws Of Xinjiang During The Period Of The Republic Of China

During the period of the Republic of China,Xinjiang experienced four stages,namely Yang Zengxin,Jin Shuren,Sheng Shicai,and the rule of the national government.This period of xinjiang tax tax system in the Qing dynasty,most followed a collection of various,and because the special geographic location makes relatively backward economic development in Xinjiang,Xinjiang during the period of the Republic of China tax measures and at the same time there is a big difference in the mainland.At that time,the most important characteristic of Xinjiang taxation was the excessive,disorderly,heavy,Yang Zengxin period clearly stipulate the constitution of the miscellaneous tax,the prohibition of floating to the people of the people,to eliminate the bad habits,to cultivate the tax source;The fiscal problems in Jin Shuren period were even more severe,so they began to adopt the tax collection and tax collection.During the period of Sheng Shicai,the eight declaration was issued to abolish the tax system of the past,and to increase the government's tax revenue to levy various taxes on the people.The text is mainly composed of introduction,text and conclusion.The introduction mainly describes research significance,domestic and foreign research review and research methods.Body part is divided into four parts:The first part mainly introduces the background of the tax law system of the Republic of China from the aspects of politics,economy and the influence of Russian Soviet economic power.The second part is the period of the Republic of China,Xinjiang origin and main content of system of tax law,including the analysis of the Republic of China on tax law system in national laws and the legal source of the two kinds of local legislation Angle,and then from the scope of tax administration,tax and tax rates to introduce the content of the tax law system in Xinjiang.The third part introduces the implementation of the tax law system in Xinjiang,including the implementation and application of the tax law system.The fourth part unscrambles the characteristics of the tax law system in Xinjiang during the period of the Republic of China and to illustrate the effect,mainly from the tax revenue and fiscal,tax and income tax and inflation situation to analyzethe influence of the tax law system;Finally,the author evaluates the tax law system of Xinjiang and puts forward the existing problems and the successful experience.Epilogue part made a generalization and summarization of the basic idea of the thesis,the Tax laws than before the Qing dynasty in Xinjiang is more system and tax rate is lighter,compared to the mainland at the same time,the tax system is in line with the social economic development of Xinjiang.But at the same time,it also shows a certain characteristics of lagging behind,and the burden of various taxes on farmers will increase,which will eventually affect the economic development of Xinjiang.