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顼岚廉
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1 Ξ 1927,,,,,,,,,,,,, ( Tax farming),,,,,,,,,,,, Ξ, (Joseph A. Schumpter) 1918,, (J. Hicks),,, The Crisis of Tax State, In Richard Swedberg(ed. ), Joseph A. 2005, :05BZS033 ::, , 72 ; :, , 31 ;, , 14 ;Dina Rizk Khoury, State and Provincial Society in the Ottoman Empire (Cambridge University Press,1997) ; Robert Ashton, Revenue Farming Under the Early Stuarts, Economic History Review, Aug. 1956,,,, Schum peter, The Economics and Sociology of Capitalism ( Princeton : Princeton University Press, 1991) ;,,

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15 the complete opposite of this subjective intent. Quite unawares, Japan step by step drove American and international power toward the decision to aid China and contain Japan. Deep in crisis, faced with a changing situation in Europe, driven by a stubborn at2 tachment to the New East Asian Order and hoping for a New Greater East Asian Order that included Southeast Asia, Japan s decision makers came to the same conclusion as China on international strategy : they settled on an International Solu2 tion to the war between China and Japan. Thereafter, Japan not only refused to pull out from China, but went on to ally itself with Germany and Italy. Hoping to kill two birds with one stone, Japan intentionally launched a strike to the south, thereby ex2 panding the war from China to Southeast Asia and the Pacific. Throughout this process, Japan s civil officials frequently took the lead ahead of the military. This reflects the depth of support for this policy in Japan. The Qingliu and Shenbao Wang Weijiang (62) Shenbao s political commentary was a commercial activity, the purpose of which was to attract government officials as read2 ers. Qingliu officials read Shenbao out of political necessity, because they were trying to keep up with the discourse of Modern2 ization in official circles. The profitable interaction of these two channels of discussion one within the system and the other with2 out benefited both sides : Shenbao won its stable subscribers, and the officials expanded their access to information and enriched their knowledge of the West. However, Shenbao never emerged as an organ of public opinion in modern sense, and the officials were unable to overcome traditional ideas of rulership. Industrial and Commercial Groups and Farming Out the Business Tax in the Nanjing Decade Wei Wenxiang (78) In order to eliminate the old transport duties, the Nanjing National Government started to formally levy a business tax in According to tax regulations, the business tax should have been collected directly by the tax authorities. But at the time lo2 cal governments and industrial and commercial groups disregarded the law, and signed private agreements to stabilize local finances that assigned responsibility for tax revenue collection to groups such as chambers of commerce and trade associations. Thus tax farming emerged in a new guise : Group Farming. This situation was not unique to business tax collection, but business tax farming was its most widespread form. The internal reasons for this phenomenon were extremely complex, involving questions of conflicting interests and balance of power between the central government, local governments and the industrial and commercial groups. It also demonstrates that the National Government encountered obstacles in its effort to build a country with a modern tax system. An Unusual Work of Medical History A Review of Yang Nianqun s Remaking Patients Yu Xinzhong (92) Evolution of the Term Government during the Guangxu Period Wang Hongbin (105) A Review of Research on China s Modern Professionals Yin Qian (110) Seminar on the Modern China and Modern Culture Zhang Zhaojun, Wang Lizhang (120) Catalog of Overseas Publications on Modern Chinese History in 2006 (122) Catalog of Publications on Modern Chinese History in Taiwan, Hong Kong and Macao in 2006 (141) General Table of Contents, Modern Chinese History Studies, 2007 (156) English abstracts translated by Du Chengjun and edited by Alexander Beels Articles appearing in this journal are abstracted and indexed in Historical Abstracts and A merica : History and L ife

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