商会协征与机构扣缴:近代广东所得税的征稽  

Assistance From the Chamber of Commerce and Withholding Tax Through Organization:The Method of Collecting Income Tax in Modern Guangdong

作　　者：魏文享[1] 苏腾飞 Wei Wenxiang;Su Tengfei

机构地区：[1]华中师范大学中国近代史研究所,湖北武汉430079

出　　处：《江西社会科学》2020年第9期115-126,255,256,共14页Jiangxi 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)。

摘　　要：所得税在1936年开征之后,依税法规定,本应由所得税机构按申报查征制度直接征收。但在战时秩序下,为尽快征得税款,税局在效率优先的目标下,不断寻找更为实用的稽征路径。直接税署颁布的简化稽征程序,为税局采用委托代理方法征税打开政策空间。在广东省之征收中,商会协征与机构扣缴,一直是税局保持征收效率的关键。这与所得税立法之时坚持直征模式已渐行渐远,然在当时却被视为常理常规,为政府和商民所接受。这在短期看来可以提升效率,但也为税务人员的权力寻租和商民逃税留下制度缝隙,长期观之有损所得税的公平与普遍原则。After the income tax was collected in 1936,according to the tax law,it should have been collected directly by the income tax authorities according to the declaration and collection system.But in the wartime order,in order to obtain taxes as soon as possible,the tax bureau,under the goal of efficiency priority,constantly seeks more practical tax collection paths.The simplified tax collection procedure promulgated by the direct tax department opens up policy space for the tax bureau to adopt the principal-agent method for taxation.In the collection of Guangdong Province,the key to maintain the efficiency of tax collection is the assistance of chambers of Commerce and the withholding of institutions.Although it is far away from the direct levy mode since the income tax law was enacted,it was regarded as a common rule and was accepted by the government and businessmen.This can improve the efficiency in the short term,but it also leaves a gap in the system for tax personnel to rent-seeking and business people to evade tax.In the long run,it will damage the fairness and universal principle of income tax.

关 键 词：商会协征 机构扣缴 广东 所得税 内战 

分 类 号：K26[历史地理—历史学]