会计账目与中国营业税制变迁(1928—1956)——以上海营业税制为中心  

Accounting and the Change of China's Cusiness Tax System(1928—1956)--Focusing on the Business Tax in Shanghai

作　　者：赵懿 Zhao Yi

机构地区：[1]中国历史研究院历史研究杂志社,北京100101

出　　处：《中国经济史研究》2024年第1期136-150,共15页Researches in Chinese Economic History

基　　金：中国社会科学院“青启计划”资助(编号:2024QQJH046);国家社会科学基金重大项目“中国共产党商业政策史料收集、整理与研究(1921—2021)”(批准号:20&ZD021)阶段性成果之一。

摘　　要：纳税人会计账目状况对1928—1956年中国营业税制变迁产生重要影响。国民政府最初仿照日本、德国,采用自报查账的方式征收营业税。由于传统会计账目难以核查、容易造假,加之大多数纳税人没有会计账目,自报查账不仅导致严重的逃税漏税,还经常引发大规模的罢市抗议。1948年上海实行“简化稽征”,以开会估计营业税额的方式取代自报查账。解放初期,上海尝试恢复自报查账,但由于“无账可查”,出现严重的逃税现象,遭到中央和市委的严厉批评,遂改用与“简化稽征”相仿的“民主评议”。1953年后,计划经济体制逐步建立。税务机关能够通过国营经济掌控的商品流通体系,准确计算纳税人的商品销售额,并将其作为征税依据。“民主评议”这种开会估计的征税办法自此退出历史舞台。The status of taxpayers'accounts is an important factor in the change of China's business tax system from 1928 to 1956.The Republic of China initially followed the example of Japan and Germany to implement self reporting and audit of business tax.Because the traditional accounting accounts are difficult to verify and easy to fake,and most taxpayers do not have accounting accounts,there are serious tax evasion and conflict between officials and people in the process of self reporting and auditing.In 1948,Shanghai implemented"simplified tax collection"and determined the tax amount by meeting and estimating.At the beginning of new China,Shanghai tried to resume the self reporting and audit of business tax.However,due to the serious tax evasion due to the no obvious improvement of taxpayers'accounting accounts,it adopted the"democratic appraisal"similar to the"simplified tax collection".This method of tax estimation can not accurately calculate the actual turnover of taxpayers,resulting in more serious collection problems.After 1953,the planned economy was gradually established,and the state-owned economy began to control the circulation of goods.The tax authorities can accurately calculate the taxpayer's commodity sales and take it as the basis for taxation.Since the Republic of China,the problem of business tax collection caused by the lack of standardized accounting accounts has been solved.

关 键 词：会计账目 营业税 计划经济 

分 类 号：K26[历史地理—历史学] F812.9[历史地理—中国史] F233[经济管理—财政学]