WEI Wenxiang, Ph.D. in History, is currently a Professor and PhD Supervisor at the Institute of Modern Chinese History, Central China Normal University. He specializes in modern Chinese socio-economic history and has authored several monographs in Chinese within this field.

• 1. Introduction 2. Fiscal Transformation in the Late Qing dynasty and Legislative Preparations for Income Tax 3. The Local Trials and Failures of Income Tax in the Early Republic of China 4. The National Government’s Construction of Fiscal Statehood and the Tortuous Advancement of Income Tax 5. Negotiations between Officials and Citizens and the Expression of Tax Rights during the Implementation of Income Tax 6. Legal Construction and Implementation of Income Tax during the Period of Total Resistance Against Japan 7. How to Implement Equal Taxation for Chinese and Foreigners: Tax issues of foreign nationals in income tax collection and inspection 8. “The Law Beyond Law”: the Implementation Strategy of Income Tax during the Resistance War against Japanese Aggression 9. Transformation from “Good” to “Evil”: Institutional Alienation in the Inflation Trap of Civil War 10. The Performance and Comparative Analysis of Income Tax Collection under the Wartime Fiscal System 11. Conclusion

WEI Wenxiang, Ph.D. in History, is currently a Professor and PhD Supervisor at the Institute of Modern Chinese History, Central China Normal University. He specializes in modern Chinese socio-economic history and has authored several monographs in Chinese within this field.

• 1. Introduction 2. Fiscal Transformation in the Late Qing dynasty and Legislative Preparations for Income Tax 3. The Local Trials and Failures of Income Tax in the Early Republic of China 4. The National Government’s Construction of Fiscal Statehood and the Tortuous Advancement of Income Tax 5. Negotiations between Officials and Citizens and the Expression of Tax Rights during the Implementation of Income Tax 6. Legal Construction and Implementation of Income Tax during the Period of Total Resistance Against Japan 7. How to Implement Equal Taxation for Chinese and Foreigners: Tax issues of foreign nationals in income tax collection and inspection 8. “The Law Beyond Law”: the Implementation Strategy of Income Tax during the Resistance War against Japanese Aggression 9. Transformation from “Good” to “Evil”: Institutional Alienation in the Inflation Trap of Civil War 10. The Performance and Comparative Analysis of Income Tax Collection under the Wartime Fiscal System 11. Conclusion

WEI Wenxiang, Ph.D. in History, is currently a Professor and PhD Supervisor at the Institute of Modern Chinese History, Central China Normal University. He specializes in modern Chinese socio-economic history and has authored several monographs in Chinese within this field.

• 1. Introduction 2. Fiscal Transformation in the Late Qing dynasty and Legislative Preparations for Income Tax 3. The Local Trials and Failures of Income Tax in the Early Republic of China 4. The National Government’s Construction of Fiscal Statehood and the Tortuous Advancement of Income Tax 5. Negotiations between Officials and Citizens and the Expression of Tax Rights during the Implementation of Income Tax 6. Legal Construction and Implementation of Income Tax during the Period of Total Resistance Against Japan 7. How to Implement Equal Taxation for Chinese and Foreigners: Tax issues of foreign nationals in income tax collection and inspection 8. “The Law Beyond Law”: the Implementation Strategy of Income Tax during the Resistance War against Japanese Aggression 9. Transformation from “Good” to “Evil”: Institutional Alienation in the Inflation Trap of Civil War 10. The Performance and Comparative Analysis of Income Tax Collection under the Wartime Fiscal System 11. Conclusion