Legal Regulation of Tax Relations in Mengjiang


	Taxes and Taxation Reference: Dudin, P. N., Khusainov, Z. F. Legal Regulation of Tax Relations in Mengjiang // Taxes and Taxation. 2016. № 9. P. 668-678. URL: https://en.nbpublish.com/library_read_article.php?id=68072 Dudin, P. N., Khusainov, Z. F. Legal Regulation of Tax Relations in Mengjiang Abstract: The subject of the research is the social relations regulated by the tax legislation in Inner Mongolia after creation of Mengjiang in 1937. The authors of the article examine tax instruments, mechanisms of raising funds for the state budget and relevant measures undertaken by associated state authorities including tax reforms and improvement of the legal basis. The authors also describe forms and amounts of chargeable taxes and structure of tax authorities and show peculiarities of the tax policy in the political entities neighboring Mengjiang, ChangвЂ™an and Jinbey. The purpose of the research is accomplished through analysis of laws and regulations as well as unpublished data from statistical compilations and economic journals. The main conclusion of the research is made about signifi cant success and effi ciency of the methods which had been selected by occupation forces but had the desired effect and raised suffi cient funds for the military budget. The authorsвЂ™ contribution to the topic is that they have constructed the taxation system and introduced new data in relation to Inner Mongolia as one of economically and strategically important regions in China. Keywords: legal regulation, taxes, tax policy, taxation system, Mengjiang, Inner Mongolia, Japanese occupation, Republic of China, laws and regulations, military budget. This article can be downloaded freely in PDF format for reading. Download article References 1. Fudao Yuchen (sost.). Ezhegodnik Mentszyana. 1943 g. Chzhantszyakou: Informatsionnoe agentstvo Mentszyana, 1944. (福岛义澄编《蒙疆年鉴》 1943年版, 株式会社蒙疆新闻社式, 1944年,张家口).,Fudao Yuchen (sost.). Ezhegodnik Mentszyana. 1942 g. Chzhantszyakou: Informatsionnoe agentstvo Mentszyana, 1943. (福岛义澄编《蒙疆年鉴》 1942年版, 株式会社蒙疆新闻社式, 1943年,张家口).,Fudao Yuchen (sost.). Ezhegodnik Mentszyana. 1941 g. Chzhantszyakou: Informatsionnoe agentstvo Mentszyana, 1942. (福岛义澄编《蒙疆年鉴》 1941年版, 株式会社蒙疆新闻社式, 1942年,张家口).,Severnaya Shina. Sovremennyi Mentszyan / Gaomu Syan (sost.), Ekonomicheskoe agentstvo Severnoi Shina, Tyan'tszin', 1938. (高木翔之助编《北支•蒙疆现势》北支那经济通讯社, 1938年,天津).,Sbornik materialov po nalogovoi sisteme marionetochnogo rezhima v Mentszyane: svodnyi nabor dokumentov po nalogovym voprosam ARVM (mai 1936 g. – avgust 1945 g.). T. 2. Khukh-Khoto, 1983. (内蒙古自治区税务局编写组编《伪蒙疆税制资料汇编1936. 5-1945. 8》下册, 1983年,呼和浩特).,Sbornik materialov po nalogovoi sisteme marionetochnogo rezhima v Mentszyane: svodnyi nabor dokumentov po nalogovym voprosam ARVM (mai 1936 g. – avgust 1945 g.). T. 1. Khukh-Khoto, 1983. (内蒙古自治区税务局编写组编《伪蒙疆税制资料汇编1936. 5-1945. 8》上册, 1983年,呼和浩特).,Obzor ekonomiki Mentszyana: broshyura iz serii o promyshlennykh raionakh. Nagoya, 1939. (名古屋市产业部编《蒙疆经济调查》, 1939年).,Linmu Tsingan' (sost.) Ezhegodnik Mentszyana. 1941 g. Chzhantszyakou: Informatsionnoe agentstvo Mentszyana, 1942. (铃木清干编《蒙疆年鉴》 1941年版, 株式会社蒙疆新闻社式, 1942年,张家口).,Linmu Tsingan' (sost.) Ezhegodnik Mentszyana. 1941 g. / Informatsionnoe agentstvo Mentszyana. Chzhantszyakou, 1941. (铃木清干编《蒙疆年鉴》 1941年版, 株式会社蒙疆新闻社式、1941年, 张家口)/,«Ezhemesyachnaya gazeta o ekonomike Mentszyana». Vyp. 4, № 4, apr. 1942 g., Issledovaniya mari-onetochnogo banka Ments-zyana, Chzhantszyakou. (“要录” 《蒙银经济月报》第4卷第4号, 1942年4月, 伪蒙疆银行调查课,张家口).,«Ezhemesyachnaya gazeta o ekonomike Mentszyana». Vyp. 3, № 12, yanv. 1941 g., Issledovaniya banka Mentszyana v period psevdorezhima, Chzhants-zyakou. (“要录” 《蒙银经济月报》第3卷第12号, 1941年12月, 伪蒙疆银行调查课,张家口).,«Ezhemesyachnaya gazeta o ekonomike Mentszyana». Vyp. 3, № 7 iyul' 1941 g., Issledovaniya banka Mentszyana v period psevdorezhima, Chzhantszyakou. (“要录” 《蒙银经济月报》第3卷第7号, 1941年7月, 伪蒙疆银行调查课,张家口).,«Ezhemesyachnaya gazeta o ekonomike Mentszyana». Vyp. 3, № 1, yanv. 1941 g., Issledovaniya banka Mentszyana v period psevdo-rezhima, Chzhantszyakou. (“要录” 《蒙银经济月报》第3卷第1号, 1941年1月, 伪蒙疆银行调查课,张家口).,«Ezhemesyachnaya gazeta o ekonomike Mentszyana». Vyp. 1, № 5, mai 1939 g., Issledovaniya banka Mentszyana v period psevdorezhima, Chzhantszyakou.1939. (“重要日志” 《蒙银经济月报》第1卷第5号, 1939年5月, 伪蒙疆银行调查课, 张家口).,«Ezhemesyachnaya gazeta o ekonomike Mentszyana». Vyp. 1. № 1, iyul' 1939 g., Issledovaniya banka Mentszyana v period psevdorezhima, Chzhants-zyakou. (“重要日志” 《蒙银经济月报》第1卷第1号, 1939年1月, 伪蒙疆银行调查课, 张家口).,Biznes. Novye nalogi dlya yuridichekikh lits // Mongoliya. Vyp. 10. № 2, fevr. / Soyuz rukovoditelei druzhestvennykh organizatsii. Tokio. (“营业•法人新税”《蒙古》第10卷第2号, 1943年2月号,财团法人善领协会,东京).,Inner Mongolians turn on Japanese // The New York Times. April 05, 1937. P. 10.,Jehol encouraged to produce opium // The New York Times. June 18, 1933. E2.,Analiz nalogooblagaemykh sfer deyatel'nosti v otnoshenii sootechestvennikov // Mongoliya. 1943. dekab. / Soyuz druzhestvennykh organizatsii. Tokio, 1943. (“邦人课税范围决定” 《蒙古》第1943年12月号, 财团法人善邻协会,东京).,Dudin P.N. Nalogovaya politika Yaponii vo Vnutrennei Mongolii v 1930–1940 e gg. / P.N. Dudin // Nauchnoe obozrenie. 2015. № 7. S. 282–291.,Dudin P.N. Politicheskaya istoriya Mentszyana / P.N. Dudin. Ulan-Ude: Izd-vo Buryat. gos. un-ta, 2014. S. 300.,Income-tax for Hopei and Chahar // The Straits Times. June 16. 1937. P. 19.,Chetvertoe izmenenie nalogovogo zakonodatel'stva // Mongoliiya. 1943. № 136, oktyabr' / Soyuz druzhestvennykh organizatsii. Tokio, 1943. (“四税法改正” 《蒙古》通卷第136号, 1943年10月号, 财团法人善邻协会, 东京)

Journals

Books

Dudin, P. N., Khusainov, Z. F. Legal Regulation of Tax Relations in Mengjiang