杨增新时期新疆税务制度研究  

A Study on Tax System in Xinjiang during Yang Zenxin’s Rule

作　　者：周卫平[1] Zhou Weiping

机构地区：[1]中国社会科学院中国边疆研究所,北京100101

出　　处：《中国边疆史地研究》2020年第4期88-94,215,共8页China's Borderland History and Geography Studies

摘　　要：民国初年,由于时局动荡,民国政府无暇西顾,作为新疆财政命脉的"协饷"断绝。为了解决财政危机,杨增新对税制进行了一系列变革和调整。他重建了税收机关,确定了税收种类及缴纳方式,制定了主要税种的税收规则,并根据实际情况开始对外国人征税。这些措施的实施在一定程度上增加了财政收入,适应了当时当地的社会发展,具有一定的进步意义。In the early years of the Republic of China,due to the turmoil of the political situation,the central government can’t give financial support to Xinjiang,so the lifeline of Xinjiang’s finance was cut off.In order to solve the financial crisis and increase fiscal revenue,Yang Zengxin made a series of changes and adjustments to the tax system.He rebuilt the tax authorities,determined the types and ways of paying taxes,formulated tax rules for major taxes,and began to tax foreigners according to the actual situation.The implementation of these measures increased the financial revenue,adapted to the local social development at that time,and had a progressive significance to a certain extent.

关 键 词：杨增新 新疆 税务制度 

分 类 号：F812.42[经济管理—财政学] K258[历史地理—历史学]