近代中国社会变动中的税收与民生  

Tax and the People's Livelihood in Modern Chinese Social Changes

作　　者：李向东 

机构地区：[1]钦州学院马克思主义学院,广西钦州535011

出　　处：《齐齐哈尔大学学报（哲学社会科学版）》2018年第2期16-20,共5页Journal of Qiqihar University(Philosophy & Social Science Edition)

基　　金：国家社科基金重大项目:近代中国工商税收研究(16ZDA131);国家社科基金一般项目:北京政府分税制研究(1912-1928)(14BZS036)

摘　　要：近代中国的社会变动迫使国家做出相应的决策调整,首要地表现在为应对危机而进行的财税体制改革。社会变动对国家税收的影响尤为剧烈,税收的国家意志掩盖了民生需求,致使近代税收长期处于趋重趋乱的过程中。社会秩序的重构有赖于"强政府"的有效组织,但资源的汲取不能忽略民生的基本诉求,税收与民生的关系调整必须以法制为基础。税收现代化需要和平稳定的社会环境,并在税收法制化和依法行政的基础上实现民生的改善。The social changes of the modern China forced the governments to make corresponding adjustments,and the first innovation was the financial taxable system reform to cope with the crisis. The changes affected the national tax fiercely. The national wills covered the people＇s needs,which caused the tax heavily and disorderly for a long time. The reconstruction of the social order depended on the effective organization from ＂ the Powerful Government＂. But the resource gain should not ignore the people＇s basic demands. The relationship adjustments between the tax and the people＇s livelihood must be based on the laws. The tax modernization needed a stable and peaceful social environment,and so to improve the people＇s livelihood on the basis of the tax legalization and the administration according to the law.

关 键 词：社会变动 税收 民生 近代中国 

分 类 号：F129[经济管理—世界经济] K251[历史地理—历史学]