Interest Entanglements in the Levy of Excise in the Late Qing Dynasty and the Dilemma of Tax System Transformation
During the late Qing Dynasty,after the emergence of local machine manufacturing industry,the tax system for manufactured goods was put on the agenda.However,due to the constraints of likin and Transit Dues,Qing government was swayed by considerations of gain and loss in the process of implementing excise,powers such as Japan and Britain repeating obstructed the collection of these taxes,adding variables to the collection of factory-out tax for their own interests.In name,excise has been levied,but it has not been effectively implemented in reality,and various tax reduction and exemption policies have also been implemented in a relatively chaotic manner.The interests entanglement between China and foreign countries and between the central and local governments made the taxation of excise very ambiguous,to a certain extent,it has become an extended tax category of import tariffs.Thus,it also made the tax system transformation in the late Qing Dynasty face greater difficulties,and it was difficult to form a tax system suitable for modern industries.
万方数据
维普
