抗战时期直接税逃税问题及其成因分析(1936-1945)  

Analysis on Direct Tax Evasion and its Causes during the War of Resistance Against Japan(1936-1945)

作　　者：任同芹 REN Tongqin(History and Culture College,Henan Normal Universityy,Xinxiang 453000,China)

机构地区：[1]河南师范大学历史文化学院,河南新乡453000

出　　处：《河南科技大学学报（社会科学版）》2022年第6期82-87,共6页Journal of Henan University of Science & Technology(Social science)

基　　金：国家社会科学后期资助项目(21FZSB007);河南省哲学社会科学规划项目(2021BLS013)。

摘　　要：抗战全面爆发后,南京国民政府为优化税制结构、增加财政收入,开始征收直接税。直接税逐渐成为国家财税收入新的增长点。但在稽征过程中,逃税现象严重,尤其到抗战后期,逃税现象愈演愈烈,这固然与直接税税制本身不健全、税法不完善、税务腐败、征管手段不规范、征税环境恶化等密切相关,更重要的是社会条件的不成熟。此外,直接税的逃税还在于直接税税制的公平性遭到破坏。直接税逃税问题从另一层面也反映出南京国民政府对税收的征管能力不断弱化。After the outbreak of War of Resistance Against Japan,the Nanjing National Government began to levy direct tax in order to optimize the tax structure and increase fiscal revenue.Direct tax has gradually become a new growth point of national fiscal and tax revenue.In the process of tax collection,the phenomenon of direct tax evasion was serious,especially in the late period of the War of Resistance against Japan,the phenomenon of direct tax loss became more and more intense,which is closely related to the imperfection of the direct tax system itself,the imperfection of the tax law,tax corruption,the non-standard means of collection and management,the deterioration of the tax environment,and more importantly,the immaturity of social conditions.In addition,the loss of direct tax also lies in the destruction of the fairness of the direct tax system.The loss of direct tax reflects the weakening of the Nanjing National Government’s tax collection and management ability.

关 键 词：抗战时期 直接税 逃税问题 

分 类 号：F812.9[经济管理—财政学]