广东革命政权税收整理问题论析(1917—1926)  

Analysis on the Problem of Tax Consolidation in Guangdong Revolutionary Regime(1917—1926)

作　　者：孙毓斐 Sun Yufei(Institute of Modern History,Chinese Academy of Social Sciences,Beijing 100101)

机构地区：[1]中国社会科学院近代史研究所,北京100101

出　　处：《华中师范大学学报（人文社会科学版）》2024年第4期134-145,共12页Journal of Central China Normal University:Humanities and Social Sciences

基　　金：国家社会科学基金青年项目“美国对早期中国共产主义运动政治观察的档案资料搜集、整理与研究(1920—1928)”(23CZS073);中国博士后科学基金第72批面上资助项目“美国驻华使领对早期中国共产主义活动的观察与评估(1920—1928)——以《美国国务院关于中国内部事务档案》为中心”(2022M723482)。

摘　　要：税收是广东革命政权财政改善的基础。广东革命政权税收整理历程可分为三个阶段:两次护法运动时期受限于地方军阀,仅对少数税项尝试争夺;陆海军大元帅大本营时期,各军阀把持税收,大本营政府真正控制的税源只有部分盐税、印花税、常关税和广州及其附近县域的杂税;随着广东军政统一,广州国民政府统一税收,并进行税政改革、开征新税,税收收入不断增长。广东革命政权的税收政策具有极强的现实主义特点,并在革命进程中逐渐建立起具有中央集权属性的税收体系,税收能力极大提升,为出师北伐提供了财政支持,也为后续南京国民政府初期的财政政策提供了历史经验。Taxation is the foundation for the financial improvement of the Guangdong revolutionary regime.The process of tax consolidation can be divided into three stages.During the two periods of the Constitution Protection Movement,limited by local warlords,Guangdong revolutionary regime only attempted to compete for a few taxes.During the period of the headquarters of the Generalissimo of the Army and Navy,due to the control of taxation by warlords,the tax revenue of the Guangdong revolutionary regime was only a portion of salt tax,stamp duty,regular tariff,and miscellaneous taxes in Canton and its surrounding counties.With the unification of Guangdong,the Guangzhou Nationalist Government unified taxation,reformed tax system,and introduced new taxes,resulting in a continuous increase in tax revenue.The tax policy of the Guangdong revolutionary regime showed a prominent realistic characteristic,and a centralized tax system was gradually established during the revolutionary process.The tax capacity of the Guangdong revolutionary regime was greatly improved,providing financial support for the Northern Expedition and historical experience for the early fiscal policy of the Nanjing Nationalist Government.

关 键 词：广东革命政权 孙中山 税收整理 财政变迁 

分 类 号：F812.9[经济管理—财政学] K25[历史地理—历史学]