The Development of Western Taxation Systems in Modern China, 1st Edition

  • May-li Lin
  • Published By: Institute of Modern History Academia Sinica
  • ISBN-10: 9814617989
  • ISBN-13: 9789814617987
  • DDC: 336.200951
  • Grade Level Range: College Freshman - College Senior
  • 374 Pages | eBook
  • Original Copyright 2005 | Published/Released August 2014
  • This publication's content originally published in print form: 2005

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A book that traces the theorization of taxation systems in China from the late Qing Dynasty to the Peiyang Period and describes the taxation reform movement titled "direct taxation" that targeted the industrialists and merchants with a goal of increasing the taxes in the midst of nationalism and governmental expectations for improving the financial situation. Income tax, interest earning tax, inheritance tax, stamp duty, and business tax are covered.