南京国民政府废除常关制度探略  

The National Government of Nanjing Abolishes the Native Customs System

作　　者：廖声丰[1] LIAO Shengfeng(School of Marxism,Nanchang Hangkong University,Nanchang 330063,China)

机构地区：[1]南昌航空大学马克思主义学院,江西南昌330063

出　　处：《安徽史学》2024年第5期63-70,共8页Historical Research In Anhui

摘　　要：民国初期,常关数量众多,其税收是政府的重要财政收入之一。但是常关无论其性质还是实践结果,都具有浓厚的封建性和明显的落后性,因此,社会各界废除常关制度的呼声不断高涨。南京国民政府成立后,着手以一种新的统税制度代替旧有的通过税制度,在此前提下,1931年宣布废除常关制度。In the early period of the Republic of China,there were a large number of native customs,and its tax revenue was one of the important financial revenue of the government.However,no matter its nature or practice result,native customs has strong feudalism and obvious backwardness,so the call of abolishing nativer customs system is rising.After the establishment of the Nanjing Guomin Government,it began to replace the old system of passing tax with a new system of unified tax,on this premise,it announced the abolition of native customs system in 1931.

关 键 词：南京国民政府 常关制度 统税制 内地通过税 关税自主 

分 类 号：F812.9[经济管理—财政学] K258[历史地理—历史学]