… After the Xinhai Revolution, the Republican government also began to reform the tax system, changing the name of the tax to a commodity tax in the revenue section and imposing it as a birth tax or a selling-lot tax. In 1816, the government also established a distinction between national and local taxes and incorporated the tax into national taxes, and renamed the local tax bureaus to the Contribution Bureau, Tax Office, and Contribution Bureau. As China regained autonomy over tariffs, the system was abolished in 1831. *Some of the terminology explanations that mention "contributions" are listed below. Source | Heibonsha World Encyclopedia 2nd Edition | Information |
… 辛亥革命以後,民国政府も釐金制度の改革に取り組み,釐金の名称を改めて歳入費目上では貨物税とし,出産税または銷場税として課すべきこととした。また,16年には国税・地方税の区分を立てて釐金を国税に編入し,地方釐金局の名称も,統捐局,税務公所,捐局などと変えた。その後,関税自主権を回復するに従って廃止の方向にすすみ,31年に撤廃された。… ※「捐局」について言及している用語解説の一部を掲載しています。 出典|株式会社平凡社世界大百科事典 第2版について | 情報 |
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