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"In both the Nanjing decade of Guomindang rule (1927-37) and the early post-Mao reform era (1980-92), both national and local factors shaped local state building and created variations in local state structures and practices. This book focuses on one key area of the state, taxation and public finance, to trace the processes of local state building in these two eras. Using the records of local tax and finance offices in the Tianjin area and in Guangdong province, the author maps the process by which these county-level offices grew, reached downward and outward, and took on more tasks." "This book highlights variation in local state structures and practices, variation both between localities and between the central and local governments. As the author shows, this variation is important because it results in regional differences in state-society relations and affects the central state's power in terms of the local state's ability to implement the center's as well as its own policies."--BOOK JACKET.

Finance, Public --- Local government --- Taxation --- History --- S06/0212 --- S06/0225 --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Revenue --- Local administration --- Township government --- Subnational governments --- Administrative and political divisions --- Decentralization in government --- Public administration --- Cameralistics --- Public finance --- Public finances --- Currency question --- China: Politics and government--Republic: local and provincial government --- China: Politics and government--People's Republic: local and provincial government: since 1976 --- Guangdong Sheng (China) --- Hebei Sheng (China) --- Tianjin (China) --- Ti︠a︡nʹt︠s︡zinʹ (China) --- Tienchin (China) --- Tʻien-chin (China) --- Tʻien-chin-shih (China) --- Tien-tsin (China) --- Tenshin (China) --- Tientsin (China) --- Ṭiyeng'in (China) --- Tianjin Municipality (China) --- Tʻien-chin shih jen min cheng fu (China) --- Tianjing (China) --- Tianjin Shi (China) --- Tʻien-ching (China) --- Tʻien-ching-shih (China) --- Tiensen (China) --- Tientsin Municipality (China) --- Tiensin (China) --- Ṭientszin (China) --- 天津 (China) --- 河北省 (China) --- Kahoku-shō (China) --- Ho-pei sheng (China) --- Hopeh Province (China) --- Hopeh (China) --- Hebei Province (China) --- He Bei Province (China) --- Ho-pei (China : Province) --- Ho-pei sheng jen min cheng fu (China) --- Hebei (China : Province) --- Zhili Sheng (China) --- Rehe Sheng (China) --- 广东省 (China) --- Kwangtung, China (Province) --- Kuang-tung sheng jen min cheng fu (China) --- Kuang-tung sheng (China) --- Kanton-shō (China) --- Kwangtung (China) --- Kwangtung Province (China) --- Guangdong (China) --- Guangdong Province (China) --- Kuang-tung (China) --- Guang dong (China) --- Guangdong Sheng ren min zheng fu (China) --- 广东省人民政府 (China) --- Politics and government