“增税”与“节食”——南京国民政府时期筵席捐探析(1928—1949)  

Increase Tax and Save Food:An Research on Feast Tax in Nanjing National Government Period(1928-1949)

作　　者：王姣姣[1] 

机构地区：[1]华中师范大学历史文化学院,武汉430079

出　　处：《华中师范大学研究生学报》2012年第4期120-125,共6页Central China Normal University Journal of Postgraduates

基　　金：教育部人文社会科学研究基地重大项目"近代工商同业公会与行业市场秩序"(项目批号:10JJD770025)

摘　　要：在北京政府及南京国民政府初期,筵席捐是地方政府征收的特种消费类税。到1942年,政府正式颁布税法全国推行。此税发起的目的是抑制奢侈消费、提倡节约风气,但在事实上成为地方政府增加税源的工具。不仅税率节节攀升,征税过程混乱,还导致商家的激烈反弹,征收过程交织着政府、征税人、经营业主群体、消费群体等力量的相互博弈,过重的税负及征收的不公,导致此税到后期名存实亡。In the beginning of the Beijing government and the Nanjing national government period,feast tax was imposed by local government as special consumer tax.Government formally promulgated the national implementation of the tax law on the purpose of the restrain of launch luxury consumption and advocating saving atmosphere in 1942.However,it became a tool by local government to increase taxation,which led to continual rises in tax and disordered taxation process and even to fierce rebound from merchants.The taxation process is a competing game mixed with government power,tax payer strength and business owners' power.At last,feast tax existed in name only as overweight tax levy and injustice.

关 键 词：筵席捐 政府 商界 利益博弈 

分 类 号：F812.42[经济管理—财政学]