Selected Works of Modern Chinese Learning: The System of Taxation in China in the Tsing Dynasty,1644-1911

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Author: Shao-Kwan Chen;
Language: English
Format: 23.6 x 16 x 1.2 cm
Page: 108
Publication Date: 12/2015
ISBN: 9787100118262, 7100118263

Details

Qing Dynasty Chinese tax system (1644-1911) is the author of Dr. Chen Zhaokun thesis at Columbia University. is in ERA Seligman. etc. under the guidance. according to Western finance theory combing the Qing fiscal system in the earliest writings. The original book was first published in 1914. The book is divided into five chapters. the first two chapters indicating that China's administrative structure. regional planning. and tax collection departments to adjust the balance of payments. After three chapters analyze the three major taxes China tax. land tax. salt tax and commodity tax. For readers in Europe and America at the time. the value of this book lies in the fact that China combed tax system. so that Westerners likin. salt tax and other tax mechanism is very confusing ...

Table of Contents

CHAPTER Ⅰ
THE CHINESE GOVERNMENT
CHAPTER Ⅱ
EXPENDITURES AND REVENUES
CHAPTER Ⅲ
TAXATION OF LAND
CHAPTER Ⅳ
TAXATION OF SALT
CHAPTER Ⅴ
TAXATION OF COMMODITIES
The Regular Customs—The Li—kiu Duty
CONCLUSION
APPENDICES
A LIST OF SELECTED REFERENCES IN CHINESE

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The distribution of business among the bureaus was made in accordance with its nature But this method was not always followed,because the quantity of certain matters was too great to be transacted by a single bureau.In that case the work was divided according to geographical lines as well as according to the nature of the function.In other words,a function was generally discharged by several bureaus.Ea,ch bureau hard three classes of secretaries,and each class consisted of a certain number of Chinese,Mongolians and Manchus.
The Deportnwnt of Fi rance(Hu—Pu)
Among the six departments of internal affairs as mentioned above,the Department of Finance should be described more fully,because the administration of finance was one of the most important functions of the Chinese govemment.It framed and supervised the laws conceming territory and population.It had power to divide the country into administrative divisions,1 uiz.,provinces,prefectures and districts; to classify the population accordingto the permanent occupation and home; to survey the land of the country; to equalize the burden of taxation and service; to appropriate the ordinary expenditures of the govemment; and to adjust the amount of reserved grain.
Selected Works of Modern Chinese Learning: The System of Taxation in China in the Tsing Dynasty,1644-1911
$4.84