The Tax Structure and Its Transformation in Modern Sichuan:Jiangjin as the Center
From the Qing Dynasty to the Republic of China,the state tax in Jiangjin County mainly consisted of grain and grain surcharge,allowances and donations,salt tax,partial deed tax,partial meat tax,other miscellaneous taxes and so on.The local tax of Jiangjin County mainly consists of part deed tax,part meat tax,and surcharges on fees for the local militia.At the end of the Qing Dynasty,the railway rental stock attached with grain was originally intended to raise funds to build railways,and became a complete local tax in the Republic of China,which became the main support for local modernization with township government construction,police and judicial construction and school ed-ucation as the main content.In this sense,the modernization of Jiangjin and even Sichuan is indeed a historical accident.In the 1920s,commercial tax became the growth point of taxation in Jiangjin and Sichuan.At the same time,the disorderly collection of commercial tax by the army destroyed the foundation of modern finance in Sichuan.
万方数据
维普
