全面抗战时期广东营业税改革及其影响  

The Reform of Guangdong Business Tax and Its Impact During the Period of Anti-Japanese War

作　　者：杨鸿 柯伟明 YANG Hong;KE Weiming

机构地区：[1]中山大学历史学系 [2]不详

出　　处：《宁波大学学报（人文科学版）》2024年第3期108-119,共12页Journal of Ningbo University：Liberal Arts Edition

基　　金：广东省哲学社会科学规划项目“抗战时期广东财政政策研究”(GD20CZL01);国家社会科学基金一般项目“近代中国工商税包征制研究”(23BZS114)。

摘　　要：全面抗战爆发后,国民政府与各地方政府调整财政税收政策,以增加财政收入。广东省政府将营业税视为增收的重要途径,并积极改革营业税制度。1942年,国民政府重新划分国地财政收支体系,接办广东营业税,并进行相应的改革。广东营业税由中央接办后,在支应中央财政、扩充直接税体系和反哺地方财政等方面发挥了积极作用。全面抗战时期广东营业税改革,是国民政府统一税制、实行中央财政集权的重要环节。战争带来的财政压力,客观上增强了中央政府与地方政府改革财政管理体制、优化税收制度的动力。After the outbreak of the Anti-Japanese War,both the National Government and local governments adjusted their fiscal and tax policies to increase fiscal revenue.In the challenging environment of the fiscal difficulties because of the enemy and the puppet regime,the Guangdong authorities considered the business tax as a crucial means of increasing fiscal revenue,and attempted to establish a business tax system that was adaptable to wartime conditions.In 1942,the National Government redefined the division of the national and local fiscal revenue and expenditure system.At the same time,it took over the business tax in Guangdong and carried out reforms on it.After being taken over by the central government,the business tax in Guangdong played a positive role in supporting central finance,expanding the direct tax system,and feeding back the local finance of Guangdong.The reform of the business tax in Guangdong during the period of the Anti-Japanese War was an important link in the National Government’s efforts to strengthen central fiscal centralization and promote tax unification.The financial pressure of the war objectively enhanced the motivation of the National Government and local governments to reform the financial management system and optimize the tax system.

关 键 词：抗战时期 广东 营业税 税制改革 

分 类 号：F129[经济管理—世界经济]