1934年第二次全国财政会议与地方税收整理  

The Second National Financial Meeting and the Consolidation of Local Tax in 1934

作　　者：柯伟明[1] KE Weiming

机构地区：[1]中山大学历史学系

出　　处：《近代史学刊》2018年第2期121-136,304,305,共18页Journal of Modern Chinese History

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);国家社会科学基金青年项目“民国时期营业税制度研究”(16CZS048)的阶段性成果

摘　　要：为解决第一次全国财政会议遗留的问题及救济农村经济,南京国民政府于1934年5月召开第二次全国财政会议。在财政部筹划下,各方代表积极参会,提出了许多关于减轻税收负担及改善税制的议案。经过热烈讨论,大会通过一系列整理地方税收的决议案,为国民政府制定地方税收政策提供了重要参考。会后许多税收政策逐步落实,尤其是掀起了减轻田赋附加及废除苛捐杂税运动,一定程度上减轻了商民的税收负担。但是,第二次全国财政会议并未改变原有财政体制,无法从根本上平衡中央与地方的财权,以至影响了地方税收整理的效果。In order to solve the problems left over by the First National Finance Conference and to relieve the rural economy, the Nanjing National Government convened the Second National Financial Conference in May 1934. Under the plan of the Ministry of Finance, representatives of all parties actively participated in the meeting and put forward many proposals on reducing the tax burden and improving the tax system. After heated discussions, the Conference passed a series of resolutions to sort out local taxes, and provided an important reference for the National Government to formulate local tax policies. After the meeting, many tax policies were gradually implemented, especially leading to a campaign to alleviate the additional land tax and abolish the exorbitant taxes and levies, which reduced the tax burden of merchants to a certain extent. However, the original financial system was not changed by the Second National Financial Conference, and could not balance the central and local financial power fundamentally, thus affecting the effect of local tax consolidation.

关 键 词：第二次全国财政会议 地方税收 田赋附加 苛捐杂税 

分 类 号：K263[历史地理—历史学] F812.9[历史地理—中国史]