The Reform of Guangdong Business Tax and Its Impact During the Period of Anti-Japanese War
After the outbreak of the Anti-Japanese War,both the National Government and local governments adjusted their fiscal and tax policies to increase fiscal revenue.In the challenging environment of the fiscal difficulties because of the enemy and the puppet regime,the Guangdong authorities considered the business tax as a crucial means of increasing fiscal revenue,and attempted to establish a business tax system that was adaptable to wartime conditions.In 1942,the National Government redefined the division of the national and local fiscal revenue and expenditure system.At the same time,it took over the business tax in Guangdong and carried out reforms on it.After being taken over by the central government,the business tax in Guangdong played a positive role in supporting central finance,expanding the direct tax system,and feeding back the local finance of Guangdong.The reform of the business tax in Guangdong during the period of the Anti-Japanese War was an important link in the National Government's efforts to strengthen central fiscal centralization and promote tax unification.The financial pressure of the war objectively enhanced the motivation of the National Government and local governments to reform the financial management system and optimize the tax system.
the Anti-Japanese WarGuangdongbusiness taxtax reform
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