民国时期云南地方与中央税权关系的嬗变  

Changes in Taxing Power Relationship between Local Authorities of Yunnan and the Central Government in the Republican Years

作　　者：董世林 DONG Shilin

机构地区：[1]云南大学历史与档案学院 [2]保山市税务局

出　　处：《思想战线》2020年第2期83-91,共9页Thinking

摘　　要：民国时期云南地方与中央的税权关系,以1940年为界,可划分为前期地方独立自主和后期中央集中统并两个阶段。在由前期向后期转变过程中,税权关系的变化主要表现为4个方面:税收立法权由地方自主自决向中央统立统定转变;税收执法权由地方独立征管向国地税分设管理转换;税收司法权由与执法交织向司法部门转移;税收收入归属权由自收自支向按级次分别入库转调。民国时期云南税权关系的变化,建立在中央政府和云南地方实力派政治、军事力量消长变化的基础之上,是云南地方实力派和中央政府进行博弈与相互妥协的结果。The relationship between the local authorities of Yunnan and the central government in tax-levying power in the Republican period can be divided into two stages:one marked by autonomy of the local government,the other by unified taxation by the central government,with the year 1940 as the dividing line.In the transition from the first stage to the second,there were four major shifts:the shift of legislative power for taxation from independent local autonomy to unified tax levying by the central government;the shift of the executive power of taxation from independent levying by the local government to shared levying by the local and central governments;the shift of the judicial power of tax-levying from joint execution by the executive and judicial departments to unitary execution by the judicial department;the shift of tax revenue ownership from local manipulation to centralized control by the state.Such changes are the result of the changes that occurred in the military and economic strengths between the local government of Yunnan and the central government as well as the result of compromises reached between the power groups of Yunnan and the central government.

关 键 词：税收立法权 税收执法权 税收司法权 税收收入归属权 嬗变 

分 类 号：K26[历史地理—历史学]