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Record Nr. |
UNINA9910838207203321 |
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Autore |
Kang Jin-A |
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Titolo |
The Guangdong Model and Taxation in China : Formation, Development, and Characteristics of China's Modern Financial System |
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Pubbl/distr/stampa |
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Amsterdam : , : Amsterdam University Press, , 2022 |
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©2022 |
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ISBN |
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Edizione |
[1st ed.] |
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Descrizione fisica |
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1 online resource (312 pages) |
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Collana |
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China: from Revolution to Reform ; ; v.5 |
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Disciplina |
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Soggetti |
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Taxation - China - History |
Finance, Public - China - History |
Fiscal policy - China |
Taxation - China - Guangdong Sheng - History |
Finance, Public - China - Guangdong Sheng - History |
Fiscal policy - China - Guangdong Sheng |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Nota di bibliografia |
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Includes bibliographical references (pages [259]-298) and index. |
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Nota di contenuto |
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Introduction : the modern transformation of the imperial fiscal system : the case of provincial finance in Guangdong -- Fiscal reform in the late Qing -- Tobacco and wine taxes in Guangdong and changes in the financial structure during republican China -- Abolition of the likin and the paradox of tax reform : the special tax -- Special taxes on imported rice -- Industrial building : provincial entrepreneurs -- The sugar monopoly : from local to national -- The building of public administration and taxation -- Regularization of the tax-farming system -- Transition of the modern Chinese financial structure -- Afterword : between Chinese exceptionalism and modern fiscal state-building. |
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Sommario/riassunto |
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This book explores the formation, development, and characteristics of modern China's finance, focusing especially on Guangdong province as a case study to illustrate both the macro-level trends and the micro-level reality. The chronological range of this book is mainly from the late Qing period to the early Republican Era ending in 1937, when the full-scale Second Sino-Japanese War broke out. After the concept of |
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modern finance was introduced to China for the first time in the late Qing period, the efforts to build modern finance continued in the Republican Era both nationally and locally. But this process was interrupted by the outbreak of the war against Japan in 1937 and, having been derailed, did not subsequently recover due to the subsequent civil war between the Kuomintang and the Chinese Communist Party. This interrupted process of financial modernization was resumed with Reform and Opening-up, launched in 1978. Therefore, in order to illustrate the structural transformation and persistent characteristics of China's fiscal system, this book also includes discussions of the early Qing period and current Chinese finance. |
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