1937年前后会计师对工商界的所得税纳税辅导  

Accountants'Guidance on Income Tax Payment in Business Sector around 1937

作　　者：朱鸿翔[1] ZHU Hong-xiang(Taizhou Polytechnic College,Taizhou Jiangsu 225300,China)

机构地区：[1]泰州职业技术学院,江苏泰州225300

出　　处：《泰州职业技术学院学报》2021年第3期51-54,共4页Journal of Taizhou Polytechnic College

基　　金：江苏省教育厅高校哲学社会科学课题(2020SJA2149,项目主持人:朱鸿翔).

摘　　要：所得税是西方舶来税种,1937年时在全国范围内正式全面推行。由于规定繁多,计算复杂,工商界不得不求助于会计师对之展开纳税辅导。辅导方式包括发表演讲、撰写论著、开班授课、提供咨询及参加研讨。辅导内容包括会计制度改良和纳税计算缴纳。会计师的辅导工作成为当时工商界顺利履行所得税纳税义务的重要助力。Income tax is a kind of tax imported from the west,which was officially implemented nationwide in 1937.Due to numerous regulations and complicated calculations,the business sector has to turn to accountants for tax guidance.Counseling methods include giving speeches,writing treatises,giving lectures in classes,provid⁃ing advice and participating in seminars.The contents of the counseling include the improvement of the account⁃ing system and the calculation and payment of taxes.The counseling work of accountants became an important help for the industrial and commercial sector to successfully fulfill their income tax obligations at that time.

关 键 词：会计师 工商界 所得税 纳税辅导 1937年 

分 类 号：F812.42[经济管理—财政学]