国民政府时期新式酒类与进口酒类税收管理探析  

Discussion and analysis of new wine and imported wine tax management during the national government period

作　　者：郭旭[1] 张云峰[2] 

机构地区：[1]贵州商学院经济学院,贵州贵阳550014 [2]贵州省社会科学院,贵州贵阳550002

出　　处：《贵州商学院学报》2016年第3期40-51,共12页Journal of Guizhou University Of Commerce

摘　　要：随着新式酿酒业的发展和现实的需要,国民政府对啤酒、葡萄酒等新式酒业的税收管理提上了议事日程。最初是开办机制酒类税,管理对象为采用近代机械制造的酒类,如葡萄酒、啤酒等。后来改行洋酒类税,其管制对象也是葡萄酒、啤酒等新式酒类。到1930年代,开办啤酒税,采用统税办法管理,后来洋酒类税改行驻厂征收办法。国民党政权北伐成功后,继续与列强开展关税自主谈判,逐渐取得关税自主权,对进口酒类的管理方才实现自主,洋酒进口关税不断提高。在抗日战争的艰苦年代,禁止洋酒进口和消费。国民政府酒类税收管理现代化努力的效果大打折扣,但对输入洋酒和自制新式啤酒、葡萄酒等的管理,体现了政府试图将各种酒类的管理纳入科学化、近代化轨道的不懈努力,为我们留下了宝贵的遗产。With the development of new brewing industry and the need of reality, the national government put forward tax management of beer, wine and other new wine on the agenda. Liquor tax was originally posed on machine - brewed wine, including modern machinery manufacturing wine, such as wine and beer. Later, imported alcohol tax was put forward to control wine, beer, and other new style alcohol. In 1930, beer tax was introduced as a consolidated tax, and then imported alcohol tax was collected from the factory. After Northern Expedition, the Nationalist Government continued the negotiation concerning tariff autonomy with foreign powers, gradually achieved the autonomy on management of imported alcohol, which helped increasing the tariffs of imported alcohol. During the difficult period of Anti - Japanese War, foreign alcohol importation and consumption were forbidden. The effort of modernization of alcohol taxation administration were in vain, but the Nationalist Government＇s administration of imported alcohol, self- made new style beer and wine reflected its efforts of tryting to manage different wines scientifically and modernly leaving us a valuable legacy.

关 键 词：新式酒类 啤酒 葡萄酒 洋酒 酒税管理 

分 类 号：F822[经济管理—财政学]