Social Sciences in China (Chinese Edition)

No.12, 2020

The Introduction of an Inheritance Tax in the Late Qing and the Early Republic of China

(Abstract)

Lei Jiaqiong

The inheritance tax, originally an overseas taxation system, was introduced into China in the late Qing dynasty and the early Republican era, when it spread in the course of the intermingling of new knowledge and new taxes. Originally attached to the stamp tax, it was introduced to the Qing government by diplomatic envoys stationed abroad at the end of the dynasty and was disseminated in society through newspapers and other media. With its focus on the idea of ample fiscal revenue, the government’s introduction of an inheritance tax coincided with its severe financial predicament. However, due to the semi-colonial and semi-feudal social conditions of the time, China, as a backward country, did not have the conditions to levy an inheritance tax. Those engaged in its preparation had expected to solve their financial problems through new taxes including the inheritance tax, but this endeavor was ultimately abandoned. The historical facts show that blindly and mechanically copying foreign systems without considering specific national conditions cannot succeed in China.