国民政府之遗产税征稽及逃税困境(1940—1949)  

The Nationalist Government’s Inheritance Tax Levy and the Tax Evasion Dilemma (1940-1949)

作　　者：魏文享 Wei Wenxiang

机构地区：[1]华中师范大学中国近代史研究所

出　　处：《历史研究》2019年第2期89-110,191,共23页Historical Research

基　　金：国家社科基金重大项目“近代中国工商税收研究”(16ZDA131)阶段性成果

摘　　要：中国原无遗产税,近代引进西方直接税制,遂有遗产税之兴设。自民初筹设,屡经尝试,未竟其功。至1940年7月,因应抗战财政之需,国民政府方成功开征遗产税。按年度预决算对照,大多数年份都完成预算计划,然远未达预期规模。依官方判断及舆论认识,应得之数远不止此,逃税漏税严重。究其原因,遗产税新制方行,国民观念上尚未接受固为要因。更为关键的是,其时缺乏完善系统之人口、户籍、财产登记制度,税政机构难以获得完整资产征信信息,稽查极为艰难。财政部和税局不断修改税法,并引入行政协作、财产登记调查、司法追欠等查征机制,意在强化征稽能力。据遗产税控案和名人遗产争产案中之实践情况,权属纠纷、财产调查和税款拖欠确为关键难题。然于税政之外,在内战时局及通胀恶化形势之下,国民政府税收收入基本用于军政开支,政府所宣扬之遗产税良税效应和民生价值未得体现,亦使民众纳税意愿难以提升。Following the introduction of a Western system of direct taxes in the early Republican period, China made several unsuccessful attempts to set up a new form of taxation: the inheritance tax. It was not until July 1940, when the Nationalist Government was beset by the financial demands of the War of Resistance, that the tax was successfully introduced. The annual budget and final accounts showed that the amount raised met budget forecasts in most years, but the tax fell far short of expectations. Official assessments and public opinion agreed that revenue should have been much higher and that tax evasion and avoidance constituted a serious problem, partially due to the novelty of the tax and its consequent lack of acceptance. More importantly, the lack of a complete system of population, household and property registration made it hard for taxation authorities to obtain complete information on assets and credit, which made checking compliance extremely difficult. The Ministry of Finance and the Taxation Bureau kept revising the inheritance tax law and introduced arrangements for administrative coordination, checks on asset registration, and pursuit of unpaid taxes through the courts, with a view to strengthening their powers of tax collection and inspection for this item. Tax control cases and disputes over public figures’ inheritances indicate that in practice, ownership disputes, asset checks and tax arrears and evasion were indeed key problems. Moreover, in addition to taxation, the civil war and the worsening of inflation meant that the Nationalist government’s tax revenue was basically used for military and political purposes;the beneficial effects of the tax trumpeted by the government and its value for the people’s well-being were not realized, reducing ordinary people’s willingness to pay tax.

关 键 词：国民政府 遗产税 直接税 逃税 抗战 

分 类 号：F812.9[经济管理—财政学]