个人与家户:抗日根据地税制的二元结构分析  

Individual and Family: the Dual Structure of Tax System of the Anti-Japanese Base Areas

作　　者：赵元成[1,2] 胡荣明[3] 

机构地区：[1]浙江大学光华法学院 [2]杭州师范大学沈钧儒法学院 [3]杭州师范大学法治中国化研究中心,研究员杭州311121

出　　处：《中共党史研究》2015年第2期75-84,共10页CPC History Studies

基　　金：杭州师范大学"法治中国化"系列课题之"公民纳税义务的伦理审定及其法理依据"项目的阶段性成果

摘　　要：抗日根据地中的"救国公粮""合理负担""农业统一累进税""统一累进税"等制度在结构方面存在很多共性。在对"纳税人"进行选择时,这些税制形成了一种个人与家户相结合的二元结构,亦即"以个人为计算单位、以家户为征收单位",此种二元结构对抗日根据地税制产生了诸种影响。梳理并探求抗日根据地个人与家户相结合的税制结构的内在机理及其依据,有利于厘清抗日根据地税制的发展演进轨迹,明晰抗日根据地税制在中国税制发展进程中所具有的独特历史地位,并可为今日中国税收法制的建设和完善提供借鉴。The tax systems of anti-Japanese base areas, such as public grain for national salvation, reasonable burden, unified progressive agricultural tax and unified progressive tax, have many similarities in the structure. When choosing the taxpayer, these tax systems form a dual structure of individual and family combination. The most important characteristic of the structure is calculating taxes on a individual basis, but imposing levies on family. The dual structure had important effects on the tax systems of the anti-Japanese base areas. Therefore, researching the dual structure can provide significant reference for the development of the tax system in the present China.

关 键 词：抗日根据地税制 个人 家户 二元结构 

分 类 号：F812.9[经济管理—财政学] D231[政治法律—政治学]