Exploration And Enlightenment Of Inheritance Tax System In The Republic Of China

Lijin,which was temporarily used to suppress the peasant uprising in the Taiping Heavenly Kingdom,was retained in the name of aftercare after helping the Qing Dynasty successfully suppress the civil unrest,and finally was applied nationwide,becoming the established fact of the regular financial revenue of the Qing Dynasty.At the end of the Qing Dynasty,the Western powers invaded frequently,the treaties of humiliation and humiliation were signed in large numbers,the domestic uprisings continued,the natural disasters ran rampant,the gap between the Qing Dynasty’s fiscal revenue and expenditure widened,and the original intention of Lijin’s establishment was not preserved,which evolved into an important tool for the Qing Dynasty’s many ruling classes to meet their own interests and maintain the system of governance.The central government has carried out the reform of the tax on the basis of the exposure of the drawback of the tax on the basis of the basis of the principle.After the establishment of the Nanjing National Government,in order to alleviate social contradictions and strive to achieve the real unity of the country,Comply with the voice of western forces and domestic industry and commerce.Finally,in 1931,it began to implement the work of "cutting and changing taxes",the Lijin system was nominally lost in the long history.However,due to the financial difficulties of the National Government,with the tacit consent of the political high-level of the National Government,In fact,the merchants and the people bear the double tax burden of "special business tax" and a disguised form of gold tax.It can be seen that the reform of the fiscal and taxation system can only be truly implemented in a politically sound social environment,and only the new China,where the people are the masters under the leadership of the CPC,can benefit all Chinese people from the dividends of reform.Through sorting out the relevant historical data of Lijin tax and its related materials in the late Qing and the Republic of China,and fully drawing on the research results of Lijin tax since its founding,this paper makes a relatively complete study of the overall situation of Lijin tax from its founding to its abolition,and draws the progressive significance and lessons learned in the implementation of Lijin tax in this process.It is found that the levy of Lijin tax by the Qing Dynasty can have a touch on China’s progress towards the era of digital economy and the improvement of local tax system.It is intended to benefit the current reform of the fiscal and tax system through the study of the modern Lijin system.In the future,the reform of China’s fiscal and tax system will face more severe challenges than the imposition of the tax in the period of the Qing Dynasty.After the reform,the opportunities will be greater.China’s fiscal and tax system still needs to be treated with caution.Through the study of the fiscal history of the existence of the Lijin system,this paper attempts to draw inspiration from the historical experience and lessons,so as to help China’s tax collection and management further,help China to build a set of modern tax system compatible with socialist modernization as soon as possible,and contribute to the socialist economic construction.