抗战时期华北沦陷区所得税的推行与政商博弈--以青岛市为中心考察  

The implementation of income tax and the game between government and business in occupied areas of North China during the Anti-Japanese War--An investigation centered around Qingdao City

作　　者：曹书林 Cao Shulin

机构地区：[1]中国海洋大学中国社会史研究所,山东青岛266100

出　　处：《东岳论丛》2024年第11期75-88,191,192,共16页DongYue Tribune

基　　金：2022年教育部人文社会科学研究一般项目“日伪对华北沦陷区的税务统制研究(1937—1945)”(项目编号:22YJC770002);河南省高等学校哲学社会科学基础研究重大项目“抗战时期伪河南省公署档案资料整理与研究”(项目编号:2023-JCZD-11);2024年度青岛市社会科学规划研究项目“抗战时期日伪对青岛沦陷区的税务统制研究”(项目批准号:QDSKL2401031)阶段性研究成果。

摘　　要：抗战时期,伪政权将民国政府推行不久的所得税予以恢复。青岛沦陷区的各项所得税几经周折于1940年前后分期开征。所得税恢复之初,日伪当局通过细化规则、开会讲解、提前催缴等方式积极予以推行。可是受战时形势及商民缴税意识影响,所得税开征并不顺利。尤其是1942年改定所得税规则之时,日伪借机增加征税强度,引起商民集体抵制。但日伪软硬兼施驳回商民各项申请,新税规在当局强推之下基本依令实施。整个沦陷时期,所得税的政商争议一直存在,但征缴并未中断,该项税收始终是伪政府的重要税源。沦陷区所得税的推行,充实了日伪财政,为日本侵华提供了资金保障,而且其征税规则几经修定,也使税制更加严密。但战乱年代,日伪当局不顾民情地强力推行所得税,导致民心尽失,成为其统治失败的重要原因。During the Anti Japanese War,the puppet regime restored the income tax that the government of the Republic of China had recently implemented.The various income taxes in the occupied areas of Qingdao underwent several twists and turns and were gradually implemented around 1940.In the early stages of income tax recovery,the Japanese puppet authorities actively handled income tax by formulating detailed rules,holding meetings to explain,and urging tax payments in advance.However,due to the wartime situation and the lack of tax awareness among merchants and civilians,the collection of income tax was not smooth.Especially when the income tax rules were revised in 1942,the Japanese puppet regime took the opportunity to increase the intensity of taxation,causing collective resistance from merchants and civilians.However,the Japanese puppet authorities adopted every possible means,rejecting various applications from merchants and civilians,and the new tax regulations were basically implemented in accordance with the new rules under the compulsory implementation of the authorities.Throughout the Japanese occupation period,the political and commercial disputes over income tax persisted,but the collection of taxes was not interrupted,and this tax remained an important source of revenue for the puppet government.The implementation of income tax in occupied areas enriched the Japanese puppet finance and provided financial security for Japan's invasion of China.Moreover,the taxation rules of income tax were repeatedly revised,making the tax system more rigorous.However,during the war years,the Japanese puppet authorities disregarded the emotions of the people and forcibly implemented income taxes,leading to a loss of popular support and becoming an important reason for the failure of the Japanese puppet regime's rule.

关 键 词：所得税 税收 沦陷区 伪政权 抗战时期 

分 类 号：K265[历史地理—历史学]