抗战胜利后绍兴地区土酒税的征收与管理(1945—1949)  

The Collection and Management of Wine Tax in Shaoxing in Late Republic of China(1945-1949)

作　　者：刘伟彦 Liu Weiyan

机构地区：[1]杭州电子科技大学马克思主义学院,杭州315801 [2]上海师范大学中国史博士后流动站,上海200004

出　　处：《中国经济史研究》2022年第5期146-163,共18页Researches in Chinese Economic History

基　　金：2020年浙江省教育厅一般科研项目“近代浙江苛捐杂税资料的搜集与整理”(批准号:Y202044476);国家社会科学基金重大项目“近代中国工商税收研究”(批准号:16ZDA131)阶段性成果之一。

摘　　要：从1941年全国确立国产酒类税,其征收方法就一直是税政改革的焦点。1945年8月,国民政府废除包商制并要求税局自征,绍兴地区开始摸索新型酒税制度的构建。在税源的控制上,税局采用登记和查缸相结合的方法,一定程度上实现杜绝私漏和增加财源的目标。针对税额的调整,财政部先后多次提高税率并增加评价频次,最大限度地减少物价上涨对财政收入的影响。至于税款的解缴,政府允许酒商有限度地分期缴纳,并大力整治税收拖欠的行为。然而,由于征收制度不够完善,加上基层政治生态持续恶化,酒税征管也存在执行效率不高和征纳关系紧张的问题。Since the establishment of domestic wine tax in 1941,the method of collection has always been the focus of tax reform.In August 1945,the Nationalist Government abolished the package tax system and required the tax department to collect it by itself,Shaoxing began to explore the construction of a new wine tax system.In terms of the control of tax sources,the tax bureau adopted the method of combining commercial registration with checking cylinder to achieve the goal of eliminating privacy and increasing income to a certain extent.In view of the tax adjustment,the Ministry of Finance had repeatedly raised the tax rate and increased the frequency of evaluation,so as to minimize the impact of price inflation on fiscal revenue.As for tax release,the government allowed wine merchants to pay in limited instalments while vigorously rectifying tax arrears.However,due to the imperfect collection system,coupled with the continued deterioration of grass-roots political ecology,there were problems of inefficient implementation and tension between collection and payment in the wine tax.

关 键 词：绍兴地区 土酒税 征管制度 

分 类 号：F812.9[经济管理—财政学] F429[历史地理—历史学] K266[历史地理—中国史]