抗日战争后中央与地方的税源划分(1945—1949年)——基于绍兴县锡箔税纷争的考察  

Division of tax sources between the central and local governments after the War of Resistance Against Japan (1945—1949):Based on investigation of Shaoxing tin foil tax

作　　者：刘伟彦 LIU Weiyan(College of Marxism,Hangzhou Dianzi University,Hangzhou 310018,China)

机构地区：[1]杭州电子科技大学马克思主义学院,杭州310018

出　　处：《浙江理工大学学报（社会科学版）》2022年第2期168-176,共9页Journal of Zhejiang Sci-Tech University：Social Sciences

基　　金：浙江省教育厅科研项目(Y202044476)。

摘　　要：为了揭示抗日战争胜利后分税制改革的特征与困境,文章采用案例分析方法,从多方势力争夺锡箔税归属权的角度,对中央和地方的税源划分进行剖析。通过梳理地方档案和报刊资料,研究发现:将锡箔从绍兴特产捐的征课对象纳入到中央货物税范畴,对于各级财政收入、税收征管效果,以及产业转型与人员安置的影响颇大,继而引发央、地之间激烈的财政博弈,甚至还拖累走私问题的治理。随着当前学术界对税收社会史的持续关注,该研究有助于理解利益集团如何对国民政府的财政决策施加影响。In order to reveal the characteristics and difficulties of the tax sharing system reform after the victory of the War of Resistance Against Japanese Aggression, this paper uses the method of case analysis to explore the division of tax sources between central and local governments from the perspective of competing for ownership of tinfoil tax. It is found from the local archives, newspapers and periodicals that: the change in tin foil tax category from Shaoxing specialty tax to central goods tax had a great impact on fiscal revenue, tax collection and management, industrial transformation and personnel resettlement, which in turn triggered a fierce financial game between the central and local governments, and even hinderd the governance of smuggling. With the continuous attention to the social history of taxation in academic circle, this research is also helpful to understand how interest groups exerted influence on the fiscal decisions of the nationalist government.

关 键 词：抗日战争 绍兴县 锡箔税 税源划分 央地纷争 

分 类 号：F129[经济管理—世界经济]