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ons and all, be completely abolished. Besides, the lo-ti-shui, which is not a transit duty, but which is harmful Thus a new era will be inaugurated for the people. The Nationalist Government, in to the people, shall be abolished simultaneously with likin.
Tariff autonomy has long been ardently desired by the entirs nation. response to the economic and financial needs of the people, and in conformity with the general principle of equality of states, has now decided to put into force a national tariff. It is therefore necessary to promulgate a new customs tariff for imported goods in harmony with present day requirements, and at the same time to impose an excise duty on all goods manufactured in the factories located within the country, so that there All the aforesaid new measures constitute one of the principal items of the may be equalization of taxation.
reconstruction scheme, the putting into effect of which has long been advocated and indicated by Dr. Sun Be it known Yet Sen. The Nationalist Government feels itself in duty bound to put these measures immediately into operation, so that the wishes of the revered leader and the hopes of the people may be realized, that the Law on Abolition of Internal Transit Duties, the Provisional Law on National Import Tariff, and the The first day of September of the present year Law on Excise Duty have this day been duly promulgated. has been fixed as the date for the abolition of likin, and the same day has been fixed for the proclamation of tariff autonomy. All kinds of transit duties shail be completely abolished in the six povinces of Kiangsu, The duty on imported goods shall thereafter be paid Anhui, Chekiang, Fukien, Kwangtung, and Kwangsi. according to the new rates specified in the national tariff, and the excise duty on goods manufactured within ine country shall be paid according to the rate specified in the Law on Excise Duty. It is hoped that these measures will help to revive trade, which has hitherto been hampered, and to promote industries which have remained undeveloped. The Ministry of Finance will be instructed to notify the Commissioners of Finance and the Superintendents of Customs in the six provinces of Kiangsu, Anhui, Chekiang, Fukien, Kwangtung, and Kwangsi to act accordingly, and the present proclamation is bereby issued for the information of Chinese and foreign merchants.
JULY 20, 1927
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LAW ON THE ABOLITION OF INTERNAL TRANSIT DUTIES
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Article 1. In order to lessen the burden of vexatious taxation borne by the people and to improve the system of taxation, all internal transit duties, whether collected by the central or local authorities, shal! hereafter be abolished. Article 2. The following internal transit duties shall be abolished:
(a) Likin, Tung-chuan, Tung-shui, Huo-wu-shui, Railway huo-chuan, Parcel post likin;
(b) All native customs duties whether within or without the fifty (50) li radius of the open ports; all native customs du'ies in the interior, except those collected by the Native Custom Houses on imports and exports at the land frontiers;
(c) All principal and miscellaneous levies which are in the nature of tax on goods in transit. Article 3. The following duties levied by the Maritime Customs in the open ports shall be abolished:
(a) Transit dues in lieu of likin;
(b) Coast-trade duty;
(c) Duty on goods from one Chinese port to another.
Article 4. The lo-ti-shui (destination tax) shall be abolished simultaneously with transit duties. Article 5.
All Native Custom Houses which collect duties on imports and exports at the land frontiers shall hereafter be designated as the Land Custom Houses and shall be governed by the provisions of the Provisional Law on National Import Tariff and of the existing regulations on exports,
Article 6. As regards those Native Custom Houses which collect duties on imports and exports on the seaboard, the Ministry of Finance shall amalgamate them with the Maritime Customs or instruct the Maritime customs to establish sub-stations in lieu thereof, as it may deem it,
Article 7. Any person who after the coming into force of this Law, is found guilty of collecting any of the duties enumerated in Articles 2, 3, and 4 of this Law, under any pretext whatsoever, shall, in addition to making restitution of the amounts thus collected to the person or persons concerned, be punished with imprisonment of from the first to the third degree, and may further be liable to a fine not exceeding ten thousand dollars ($10,000).
Article 8.
A person in military service who commits an offence under the preceding Article, shall be tried and punished by the competent military authorities, Article 9. This Law shall come into force on the first day of September, the sixteenth year of the Republic
of China.
JULY 20, 1927,
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