4 Special Taxes on Imported Rice

Chapters in this book

1. Frontmatter 1
2. Table of Contents 5
3. Abbreviations 9
4. Acknowledgments 11
5. Introduction 13
6. Part 1 New Tax Revenues in Guangdong during the Republican Era
7. 1 Fiscal Reform in the Late Qing 21
8. 2 Tobacco and Wine Taxes in Guangdong and Changes in the Financial Structure during Republican China 49
9. 3 Abolition of the Likin and the Paradox of Tax Reform: The Special Tax 67
10. 4 Special Taxes on Imported Rice 107
11. Part 2 State-led Industrialization and the State Monopoly
12. 5 Industrial Building: Provincial Entrepreneurs 137
13. 6 The Sugar Monopoly: From Local to National 155
14. Part 3 Reform of Tax Collection
15. 7 The Building of Public Administration and Taxation 173
16. 8 Regularization of the Tax-farming System 193
17. Part 4 The Transition of the Modern Chinese Tax Structure in a Global Context
18. 9 Transition of the Modern Chinese Financial Structure 213
19. 10 Afterword : Between Chinese Exceptionalism and Modern Fiscal State-building 245
20. Bibliography 259
21. Glossary 299
22. Index 307