新税引入与中国税收法律体系之近代化  

The Introduction of New Tax and the Modernization of Tax Law System in China

作　　者：梁凤荣[1] 

机构地区：[1]郑州大学法学院,河南郑州450001

出　　处：《辽宁大学学报（哲学社会科学版）》2012年第5期115-121,共7页Journal of Liaoning University(Philosophy and Social Sciences Edition)

基　　金：郑州大学211工程建设重点资助项目"中国法律文化传统研究"(LC-A003)阶段性成果

摘　　要：中国税收法律体系近代化的步伐始自清末,变革的动力来自传统中国税负结构的内在困境,新税种的引入以及持续的税制改革构成了这一过程的主线。近代中国,为缓解财政危机,陆续引入了名目繁多的新税种,其中又以直接税为主。晚清时期,各新税种的引入主要停留在观念层面上,到了民国之后,经由历届政权的推动,新税制逐渐在中国固定下来,新的税收法律体系也基本形成。The modernization of the tax law system began in the late Qing dynasty. Motivation to change came from the in- ner plight of the traditional Chinese tax structure. The introduction of new kinds of taxes and continuous tax reform constituted the main part of the process. In modem China, the government introduced various kinds of new taxes, mainly direct taxes, to alleviate the financial crisis. In the late Qing dynasty, the introduction of each new tax usually stayed in the level of concept. Since the es- tablishment of the Republic of China, the new tax system in China has gradually come into being through successive regimes＇ ef- forts.

关 键 词：税收法律体系 直接税 印花税 

分 类 号：D929[政治法律—法学]