Analysis of the Political and Commercial Controversy in the Stamp Tax Collection during the Republic of China Period (1929—1936)——A Study Centered on the Tianjin Soda Stamp Tax Dispute
As the most active variable in the tax system structure of the Republic of China,the collection of stamp duty is closely related to national interests and people's livelihood. In 1929,Tianjin Stamp Taxation Bureau issued an example to urge the collection of special taxes on so-da and water stamps. From 1929 to 1936,the Tianjin Soda Industry Association repeatedly requested the Tianjin General Chamber of Commerce,Stamp Tax Bureau,Municipal Government (Party Department),and even the Ministry of Finance to waive the collection of soda stamps due to the fact that"China and foreign countries cannot be unified"of soda decals,but were rejected by higher authorities,resulting in a dispute over so-da decals. After several years of delay and pending,the Tianjin Soda Drink Business People's Organization opposed the Decal Support Associa-tion,which became a violent action through group petitions. After being adjusted by the Tianjin Municipal Government (Party Department),al-though the relationship between the collection and payment parties eased,it ultimately ended with all the Tianjin Huajie soda manufacturers mov-ing to the concession. This soda sticker dispute not only reflects the tax collection dilemma caused by the"Sino foreign division"in the tax sys-tem of the Republic of China,but also reflects the complex political operation reality in local political and commercial disputes.
Republic of China periodSoda stamp dutyInspection and collectionOfficial and commercial disputesSino foreign relations
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