民国时期税收制度的嬗变  

The Evolution of the Tax System in the Republic of China

作　　者：柯伟明[1] Ke Weiming

机构地区：[1]中山大学历史学系

出　　处：《中国社会科学》2019年第11期149-170,207,208,共24页Social Sciences in China

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)阶段性成果

摘　　要：民国时期,随着北洋政府和南京国民政府一系列财政税收制度改革的实施,传统税制逐步向近代税制嬗变,在管理体制、征收制度、税制结构、征纳关系、涉外税制等方面呈现出复杂面相。传统财政集权体制向财政分税制转变,名为分权实则集权;包征制、代征制向官征制的演进为大势所趋,但非一蹴而就;工商税取代土地税成为税制结构的主体,而直接税尚未能撼动间接税的地位;工商团体积极参与税政,形成了一种新型的政商征纳关系;受制于不平等条约和治外法权,涉外税制的推行困难重重。民国时期税收制度嬗变过程中中央与地方、政府与工商界、华商与洋商等多种关系交织,反映出税制与政治、经济、社会的联系,既深受传统中央集权惯性和资本主义经济发展的影响,又带有半殖民地的烙印。Under the Republic of China,with the implementation of a series of fiscal and taxation reforms by the Beiyang Government and the Nationalist Government in Nanjing,the traditional tax system moved towards a modern system.The system presented complex features in terms of its management and collection systems,tax structure,collection-payment relationship,and foreign taxation.The transformation of the traditional centralized fiscal system into a tax-sharing one nominally involved decentralization,but was actually a form of centralization.The evolution from the tax farming-out system and tax collection by agents to an official collection system was the trend of the times,but it did not happen overnight.Industrial and commercial taxes had replaced the land tax as the main body of the tax system,but direct taxes had yet to undermine the position of indirect taxes.Industrial and commercial groups actively participated in tax administration,forming a new type of political-business collection-payment relationship;but the implementation of foreignrelated taxation,subject as it was to unequal treaties and extraterritoriality,encountered many difficulties.In the course the transformation of the Republican tax system,the relationships between the central and local governments,the government and the business community,and Chinese businessmen and foreign merchants were intertwined,reflecting taxation’s links with politics,the economy,and society.The system was strongly influenced by the inertia of traditional centralization and the development of the capitalist economy,and also bore the stamp of semi-colonialism.

关 键 词：民国时期 税收制度 嬗变 

分 类 号：F81[经济管理—财政学]