Abstract: In 1928 when China was unified, the republic government began to pay attention to the economic field. After the Central Plain War, China saw its transient peace and the government began to conduct the tax reform, abolish the old tax system, and impose business and special tax. However, some local governments violated in public the spirit of abolishing the old tax system for their own interest. This led to the sudden increase tax burden of businessmen and ordinary people. The disputes had never stopped ever since and the industrial and commercial circles had never stopped to make complaints and protests. With the overall breakout of Anti-Japanese War in 1937, such reform ended in failure.