LEADER 03981nam 22006373 450 001 9910838207203321 005 20231110212209.0 010 $a90-485-5219-2 024 7 $a10.1515/9789048552191 035 $a(MiAaPQ)EBC30166362 035 $a(Au-PeEL)EBL30166362 035 $a(CKB)25048803000041 035 $a(OCoLC)1347260232 035 $a(MdBmJHUP)musev2_103225 035 $a(DE-B1597)638353 035 $a(DE-B1597)9789048552191 035 $a(EXLCZ)9925048803000041 100 $a20221012d2022 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 14$aThe Guangdong Model and Taxation in China $eFormation, Development, and Characteristics of China's Modern Financial System 205 $a1st ed. 210 1$aAmsterdam :$cAmsterdam University Press,$d2022. 210 4$dİ2022. 215 $a1 online resource (312 pages) 225 1 $aChina: from Revolution to Reform ;$vv.5 311 08$aPrint version: Kang, Jin-A The Guangdong Model and Taxation in China Amsterdam : Amsterdam University Press,c2022 320 $aIncludes bibliographical references (pages [259]-298) and index. 327 $aIntroduction : 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. 330 $aThis book explores the formation, development, and characteristics of modern China's finance, focusing especially on Guangdong province as a case study to illustrate both the macro-level trends and the micro-level reality. The chronological range of this book is mainly from the late Qing period to the early Republican Era ending in 1937, when the full-scale Second Sino-Japanese War broke out. After the concept of modern finance was introduced to China for the first time in the late Qing period, the efforts to build modern finance continued in the Republican Era both nationally and locally. But this process was interrupted by the outbreak of the war against Japan in 1937 and, having been derailed, did not subsequently recover due to the subsequent civil war between the Kuomintang and the Chinese Communist Party. This interrupted process of financial modernization was resumed with Reform and Opening-up, launched in 1978. Therefore, in order to illustrate the structural transformation and persistent characteristics of China's fiscal system, this book also includes discussions of the early Qing period and current Chinese finance. 410 0$aChina: from Revolution to Reform 606 $aTaxation$zChina$xHistory 606 $aFinance, Public$zChina$xHistory 606 $aFiscal policy$zChina 606 $aTaxation$zChina$zGuangdong Sheng$xHistory 606 $aFinance, Public$zChina$zGuangdong Sheng$xHistory 606 $aFiscal policy$zChina$zGuangdong Sheng 610 $aChina, taxation, finance, Guangdong, modernization. 615 0$aTaxation$xHistory. 615 0$aFinance, Public$xHistory. 615 0$aFiscal policy 615 0$aTaxation$xHistory. 615 0$aFinance, Public$xHistory. 615 0$aFiscal policy 676 $a336.512/7 700 $aKang$b Jin-A$01730524 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910838207203321 996 $aThe Guangdong Model and Taxation in China$94141740 997 $aUNINA