第二次国共内战时期国统区县级财政改革及运行困境——以四川省县税捐稽征处为中心的考察  

County Fiscal Reforms and Operational Dilemmas in the State-Owned Areas during the Second Nationalist-Communist Civil Wa——An Examination Focusing on County Taxation and Collection Offices in Sichuan Province

作　　者：李玉苹 苏腾飞 LI Yu-ping;SU Teng-fei(College of History and Culture,Shaanxi Normal University,Xi'an 710000,China;Institute for Innovative Development of the‘88 Strategies’,Party School of Zhejiang Provincial Committee,Hangzhou 310000,China)

机构地区：[1]陕西师范大学历史文化学院,西安710000 [2]浙江省委党校“八八战略”创新发展研究院,杭州310000

出　　处：《边疆经济与文化》2024年第10期95-103,共9页The Border Economy and Culture

摘　　要：抗战胜利后,国民政府重新调整中央地方财政关系,强化县级财政能力,对县级税征机构进行了一系列调整,特别是在1947年改组税捐征收处为税捐稽征处,增强税捐稽征的专业性,试图对各类税捐实行自征;同时还裁汰部分税务人员,以缩减地方开支,但县级财政改革并未达到既定目标,在国统区的四川,反而因税征体系的调整使县税征税环境进一步恶化。战时状态下央地财权与事权分配的失衡和县级财政制度设计的缺陷是国民政府县级财政改革失败的主要原因。After the victory in the war of resistance,the national government re-adjusted the central and local financial relations and strengthened the financial capacity of counties,and made a series of adjustments to the county tax collection agencies,especially in 1947,when it reorganised the tax collection office into the tax collection office to enhance the professionalism of tax collection and attempted to implement self-collection of all kinds of taxes and contributions;and at the same time,it also eliminated some of the tax personnel in order to reduce local expenditures,but the reforms of the county-level finances did not achieve the established goals.However,the reform of county-level finance did not achieve the established goals,and in Sichuan,a nationalist area,the adjustment of the tax collection system further worsened the environment for county tax collection.The imbalance in the distribution of financial and administrative rights between the central and local governments and the defective design of the county financial system under the wartime state were the main reasons for the failure of the county financial reform of the national government.

关 键 词：县税捐稽征处 县级财政 四川 财政改革 

分 类 号：K264.3[历史地理—历史学]