Accounting and the Change of China's Cusiness Tax System(1928-1956)——Focusing on the Business Tax in Shanghai
The status of taxpayers'accounts is an important factor in the change of China's business tax system from 1928 to 1956.The Republic of China initially followed the example of Japan and Germany to implement self reporting and audit of business tax.Because the traditional accounting accounts are difficult to verify and easy to fake,and most taxpayers do not have accounting accounts,there are serious tax evasion and conflict between officials and people in the process of self reporting and auditing.In 1948,Shanghai implemented"simplified tax collection"and determined the tax amount by meeting and estimating.At the beginning of new China,Shanghai tried to resume the self reporting and audit of business tax.However,due to the serious tax evasion due to the no obvious improvement of taxpayers'accounting accounts,it adopted the"democratic appraisal"similar to the"simplified tax collection".This method of tax estimation can not accurately calculate the actual turnover of taxpayers,resulting in more serious collection problems.After 1953,the planned economy was gradually established,and the state-owned economy began to control the circulation of goods.The tax authorities can accurately calculate the taxpayer's commodity sales and take it as the basis for taxation.Since the Republic of China,the problem of business tax collection caused by the lack of standardized accounting accounts has been solved.
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