虞洽卿遗产税征收中的权力运行  

The Operation of Power in Yu Qiaqing's Inheritance Tax Collection

作　　者：雷家琼 Lei Jiaqiong(Research Institute of East Zhejiang Culture,Ningbo University,Ningbo 315211,China)

机构地区：[1]宁波大学浙东文化研究院,宁波315211

出　　处：《复旦学报（社会科学版）》2023年第5期134-144,共11页Fudan Journal（Social Sciences）

基　　金：浙江省哲学社会科学重点研究基地项目:“西方财政制度的引入与近代浙江经济社会转型”(项目批准号:20JDZD032)的阶段性成果。

摘　　要：政商闻人虞洽卿遗产数目巨大,社会关注度颇高,国民政府为展示其征收遗产税的决心和力度,乃决定不予豁免而税及虞氏后裔。其遗产税的征收涉及多个税局。重庆直接税局变通了有关法律法规,先行调查并征收虞氏在渝部分遗产的税额;起初处于协查地位的上海直接税局出于自身利益考量,工作拖沓应付,后与重庆直接税局力争虞氏在沪部分遗产的征税权益,且陷入系统性贪腐,贪污税款数额颇巨。作为上级的直接税署,在协调各税局的组织关系并兼顾他们之间的利益方面,作用有限。虞洽卿遗产税的征收,集中反映出这一时期税务部门征税中权力运行中的桎梏,以及直接税税收何以低效的缘由。Yu Qiaqing,a well-known politician and businessman,left a large amount of estate,which received wide societal attention.In order to demonstrate its determination and strength in collecting inheritance tax,the Nationalist government decided not to exempt the descendants of Yu's family from the tax.And multiple tax bureaus were involved in the collection of its estate tax.The Chongqing Direct Taxation Bureau adapted the relevant laws and regulations to investigate and collect the tax on part of Yu's estate in Chongqing first;the Shanghai Direct Taxation Bureau,which was initially in the position of co-inspector,procrastinated due to its own interests and later fought with the Chongqing Direct Taxation Bureau for the benefit of taxing part of Yu's estate in Shanghai,and fell into systematic corruption,embezzling a large amount of tax money.The Direct Taxation Office,as the superior,had a limited role to play in coordinating the organization of the various taxation bureaus and taking into account their interests.The collection and payment of Yu Qiaqing's inheritance tax brought to our attention the shackles in the operation of power in tax collection in this period,and the reasons why direct tax collection was inefficient.

关 键 词：虞洽卿 遗产税 直接税 权力运行 

分 类 号：K25[历史地理—历史学] F812.42[历史地理—中国史]