Review: 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, Chang’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through analysis of laws and regulations as well as unpublished data from statistical compilations and economic journals.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 authors’ 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.
References:
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.
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. (“????????” ???? ?1943?12??, ????????,?
?).
Biznes. Novye nalogi dlya yuridichekikh lits // Mongoliya. Vyp. 10. №2, fevr. / Soyuz rukovoditelei druzhestvennykh
organizatsii. Tokio. (“??•????”?????10??2?, 1943?2??,????????,??).
«Ezhemesyachnaya gazeta o ekonomike Mentszyana». Vyp. 1. №1, iyul’ 1939 g., Issledovaniya banka Mentszyana
v period psevdorezhima, Chzhants-zyakou. (“????” ???????? ?1??1?, 1939?1?, ??????
??, ???).
«Ezhemesyachnaya gazeta o ekonomike Mentszyana». Vyp. 1, №5, mai 1939 g., Issledovaniya banka Mentszyana
v period psevdorezhima, Chzhantszyakou.1939. (“????” ???????? ?1??5?, 1939?5?, ????
????, ???).
«Ezhemesyachnaya gazeta o ekonomike Mentszyana». Vyp. 3, №1, yanv. 1941 g., Issledovaniya banka Mentszyana
v period psevdo-rezhima, Chzhantszyakou. (“??” ???????? ?3??1?, 1941?1?, ???????
?,???).
«Ezhemesyachnaya gazeta o ekonomike Mentszyana». Vyp. 3, №7 iyul’ 1941 g., Issledovaniya banka Mentszyana v
period psevdorezhima, Chzhantszyakou. (“??” ???????? ?3??7?, 1941?7?, ????????,?
??).
«Ezhemesyachnaya gazeta o ekonomike Mentszyana». Vyp. 3, №12, yanv. 1941 g., Issledovaniya banka Mentszyana
v period psevdorezhima, Chzhants-zyakou. (“??” ???????? ?3??12?, 1941?12?, ???????
?,???).
«Ezhemesyachnaya gazeta o ekonomike Mentszyana». Vyp. 4, №4, apr. 1942 g., Issledovaniya mari-onetochnogo banka
Ments-zyana, Chzhantszyakou. (“??” ???????? ?4??4?, 1942?4?, ????????,???).
Linmu Tsingan’ (sost.) Ezhegodnik Mentszyana. 1941 g. / Informatsionnoe agentstvo Mentszyana. Chzhantszyakou,
1941. (??????????? 1941??, ???????????1941?, ???)/
Linmu Tsingan’ (sost.) Ezhegodnik Mentszyana. 1941 g. Chzhantszyakou: Informatsionnoe agentstvo Mentszyana,
1942. (????? ?????? 1941??, ??????????, 1942?,???).
Obzor ekonomiki Mentszyana: broshyura iz serii o promyshlennykh raionakh. Nagoya, 1939. (?????????
???????, 1939?).
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. (????????????
? ??????????1936. 5-1945. 8? ??, 1983?,????).
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. (????????????
? ??????????1936. 5-1945. 8? ??, 1983?,????).
Severnaya Shina. Sovremennyi Mentszyan / Gaomu Syan (sost.), Ekonomicheskoe agentstvo Severnoi Shina,
Tyan’tszin’, 1938. (?????? ???•????? ????????, 1938?,??).
Fudao Yuchen (sost.). Ezhegodnik Mentszyana. 1941 g. Chzhantszyakou: Informatsionnoe agentstvo Mentszyana,
1942. (????? ?????? 1941??, ??????????, 1942?,???).
Fudao Yuchen (sost.). Ezhegodnik Mentszyana. 1942 g. Chzhantszyakou: Informatsionnoe agentstvo Mentszyana,
1943. (????? ?????? 1942??, ??????????, 1943?,???).
Fudao Yuchen (sost.). Ezhegodnik Mentszyana. 1943 g. Chzhantszyakou: Informatsionnoe agentstvo Mentszyana,
1944. (????? ?????? 1943??, ??????????, 1944?,???).
Chetvertoe izmenenie nalogovogo zakonodatel’stva // Mongoliiya. 1943. №136, oktyabr’ / Soyuz druzhestvennykh
organizatsii. Tokio, 1943. (“?????” ???? ???136?, 1943?10??, ????????, ??)
References (transliteration):
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.
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. (“????????” ???? ?1943?12??, ????????,?
?).
Biznes. Novye nalogi dlya yuridichekikh lits // Mongoliya. Vyp. 10. №2, fevr. / Soyuz rukovoditelei druzhestvennykh
organizatsii. Tokio. (“??•????”?????10??2?, 1943?2??,????????,??).
«Ezhemesyachnaya gazeta o ekonomike Mentszyana». Vyp. 1. №1, iyul’ 1939 g., Issledovaniya banka Mentszyana
v period psevdorezhima, Chzhants-zyakou. (“????” ???????? ?1??1?, 1939?1?, ??????
??, ???).
«Ezhemesyachnaya gazeta o ekonomike Mentszyana». Vyp. 1, №5, mai 1939 g., Issledovaniya banka Mentszyana
v period psevdorezhima, Chzhantszyakou.1939. (“????” ???????? ?1??5?, 1939?5?, ????
????, ???).
«Ezhemesyachnaya gazeta o ekonomike Mentszyana». Vyp. 3, №1, yanv. 1941 g., Issledovaniya banka Mentszyana
v period psevdo-rezhima, Chzhantszyakou. (“??” ???????? ?3??1?, 1941?1?, ???????
?,???).
«Ezhemesyachnaya gazeta o ekonomike Mentszyana». Vyp. 3, №7 iyul’ 1941 g., Issledovaniya banka Mentszyana v
period psevdorezhima, Chzhantszyakou. (“??” ???????? ?3??7?, 1941?7?, ????????,?
??).
«Ezhemesyachnaya gazeta o ekonomike Mentszyana». Vyp. 3, №12, yanv. 1941 g., Issledovaniya banka Mentszyana
v period psevdorezhima, Chzhants-zyakou. (“??” ???????? ?3??12?, 1941?12?, ???????
?,???).
«Ezhemesyachnaya gazeta o ekonomike Mentszyana». Vyp. 4, №4, apr. 1942 g., Issledovaniya mari-onetochnogo banka
Ments-zyana, Chzhantszyakou. (“??” ???????? ?4??4?, 1942?4?, ????????,???).
Linmu Tsingan’ (sost.) Ezhegodnik Mentszyana. 1941 g. / Informatsionnoe agentstvo Mentszyana. Chzhantszyakou,
1941. (??????????? 1941??, ???????????1941?, ???)/
Linmu Tsingan’ (sost.) Ezhegodnik Mentszyana. 1941 g. Chzhantszyakou: Informatsionnoe agentstvo Mentszyana,
1942. (????? ?????? 1941??, ??????????, 1942?,???).
Obzor ekonomiki Mentszyana: broshyura iz serii o promyshlennykh raionakh. Nagoya, 1939. (?????????
???????, 1939?).
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. (????????????
? ??????????1936. 5-1945. 8? ??, 1983?,????).
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. (????????????
? ??????????1936. 5-1945. 8? ??, 1983?,????).
Severnaya Shina. Sovremennyi Mentszyan / Gaomu Syan (sost.), Ekonomicheskoe agentstvo Severnoi Shina,
Tyan’tszin’, 1938. (?????? ???•????? ????????, 1938?,??).
Fudao Yuchen (sost.). Ezhegodnik Mentszyana. 1941 g. Chzhantszyakou: Informatsionnoe agentstvo Mentszyana,
1942. (????? ?????? 1941??, ??????????, 1942?,???).
Fudao Yuchen (sost.). Ezhegodnik Mentszyana. 1942 g. Chzhantszyakou: Informatsionnoe agentstvo Mentszyana,
1943. (????? ?????? 1942??, ??????????, 1943?,???).
Fudao Yuchen (sost.). Ezhegodnik Mentszyana. 1943 g. Chzhantszyakou: Informatsionnoe agentstvo Mentszyana,
1944. (????? ?????? 1943??, ??????????, 1944?,???).
Chetvertoe izmenenie nalogovogo zakonodatel’stva // Mongoliiya. 1943. №136, oktyabr’ / Soyuz druzhestvennykh
organizatsii. Tokio, 1943. (“?????” ???? ???136?, 1943?10??, ????????, ??)