旧俗、新章与利益——以粤省屠牛、牛皮捐税为个案的考察  

Old customs,New Regulations and Interests

作　　者：盛波[1] 

机构地区：[1]暨南大学历史系,广东广州510632

出　　处：《五邑大学学报（社会科学版）》2015年第1期67-71,95,共5页Journal of Wuyi University(Social Sciences Edition)

摘　　要：清末民初,粤省各地屠牛、牛皮捐税甚为复杂、混乱,导致物议纷起、矛盾迭现。民国中期,粤省政府颁布新章,试图统一全省税收,然客观效果与主观动机却背道而驰,最终引发大规模的罢屠风潮,政府不得不重新修正税章,在政、商的反复博弈中,税收制度逐步走向正轨。粤省屠牛、牛皮捐税个案对政府制定地方税章有借鉴意义。At the turn of the Qing Dynasty and the Republic of China,Guangdong's cattle slaughtering tax and cowhide tax were very complex and confusing and led to extensive criticisms from the people and a series of contradictions. In the middle of the Republic of China period,the Guangdong provincial government promulgated new regulations to unify the cattle- related taxes and the efforts were futile and eventually resulted in a massive butchers' strike. The government had to amended the tax regulations,and in the repeated jostles between government and businesses,the cattle- related tax system gradually went on the right track. The process is of referential significance to the formulation of local tax regulations.

关 键 词：屠牛捐 牛皮捐 旧俗 新章 利益 

分 类 号：K25[历史地理—历史学]