Abstract:Republic of China period,With the implementation of a series of fiscal and taxation bet365 refer a friend code reforms by the Beiyang Government and the Nanjing National Government,The traditional tax bet365 refer a friend code is gradually evolving into a modern tax bet365 refer a friend codeIn the management bet365 refer a friend code、Collection bet365 refer a friend code、Tax structure、Recruitment relationship、Foreign-related tax systems and other aspects present a complicated appearance。Transformation from traditional fiscal centralized bet365 refer a friend code to fiscal tax sharing bet365 refer a friend codeIt’s called decentralization but it’s actually centralization;Bao Zongzhi bet365 refer a friend code、The evolution from the agency bet365 refer a friend code to the official bet365 refer a friend code is the general trend,But it won’t happen overnight;Industrial and commercial tax replaces land tax and becomes the main body of the tax bet365 refer a friend codeDirect taxes have not yet been able to shake the status of indirect taxes;Business and industrial groups actively participate in tax administration,Formed a new type of political and business recruitment relationship;Subject to unequal treaties and extraterritoriality,The implementation of foreign-related tax systems is faced with difficulties。The central and local governments during the evolution of the tax bet365 refer a friend code during the Republic of China、Government and business community、Chinese businessmen and foreign businessmen are intertwined with various relationships,Reflecting on taxation and politics、Economy、Social connections,It is deeply influenced by the inertia of traditional centralization and the development of capitalist economy,With the mark of semi-colonial。

　　Keywords:Republic of China period Tax bet365 refer a friend code Transmutation

　　Author Ke Weiming,Associate Professor of History, Sun Yat-sen University (Guangzhou 510275)。