近代中国城市捐税制度初探  

A Preliminary Study on the System of City Tax in Modern China

作　　者：张利民[1] 熊亚平[1] Zhang Limin;Xiong Yaping(Institute of History,Tianjin Academy of Social Sciences,Tianjin 300191)

机构地区：[1]天津社会科学院历史研究所,天津300191

出　　处：《华中师范大学学报（人文社会科学版）》2018年第4期147-155,共9页Journal of Central China Normal University:Humanities and Social Sciences

基　　金：国家社会科学基金重大项目"近代中国工商税收研究"(16ZDA131);国家社会科学基金重点项目"近代以来华北区域城镇化进程研究(1860-2000年)"(13AZS018)

摘　　要：传统时期,中央和地方政府没有针对城市的税收,对城市经济是粗放和间接的管理。近代以后才逐步建立城市捐税制度,这是中国行政管理机制变革的重要表现,也是财政制度的改革。本文简述传统时期政府对城市的经济管理;探讨近代以后在诸多因素影响下,一些城市始建新的捐税种类和税收机构,并随着地方自治的推广、城市行政管理机制的建立以及分税制的实施等,城市捐税开始趋于制度化和规范化。城市捐税制度的初立,说明政府将城市的市场和经济实体纳入了直接管理的范围,也是保护的对象,是中国财政制度改革和国家权力下移的重要体现。In the traditional period,the central and local governments didn’t have taxation for cities,and they managed the urban economy in an extensive and indirect way.It was only in modern time that the urban taxation system was gradually established,which is an important manifestation of the reform of the administrative management mechanism in China,and also a reform of the financial system.This article briefly describes the government’s economic management of cities in the traditional period;under the influence of many factors in modern time,some cities began to build new types of taxes and tax institutions,and along with the promotion of local autonomy,the establishment of urban administration and management mechanism,and the implementation of the tax distribution system,etc.,city tax begins to be institutionalized and standardized.The initial establishment of the city tax system shows that the government has brought city markets and city economic entities into the scope of direct management and the objects of protection.The establishment of city tax system is an important manifestation of the reform of China’s financial system and the decentralization of state power.

关 键 词：近代 城市 捐税 经济管理 财政制度改革 

分 类 号：F812.9[经济管理—财政学]