本文選題：抗日根據(jù)地稅制　切入點：個人　出處：《中共黨史研究》2015年02期 　論文類型：期刊論文

【摘要】：抗日根據(jù)地中的"救國公糧""合理負(fù)擔(dān)""農(nóng)業(yè)統(tǒng)一累進(jìn)稅""統(tǒng)一累進(jìn)稅"等制度在結(jié)構(gòu)方面存在很多共性。在對"納稅人"進(jìn)行選擇時,這些稅制形成了一種個人與家戶相結(jié)合的二元結(jié)構(gòu),亦即"以個人為計算單位、以家戶為征收單位",此種二元結(jié)構(gòu)對抗日根據(jù)地稅制產(chǎn)生了諸種影響。梳理并探求抗日根據(jù)地個人與家戶相結(jié)合的稅制結(jié)構(gòu)的內(nèi)在機(jī)理及其依據(jù),有利于厘清抗日根據(jù)地稅制的發(fā)展演進(jìn)軌跡,明晰抗日根據(jù)地稅制在中國稅制發(fā)展進(jìn)程中所具有的獨特歷史地位,并可為今日中國稅收法制的建設(shè)和完善提供借鑒。
[Abstract]:In the anti-Japanese base areas, the systems of "saving the nation" and "reasonable burden", "agricultural unified progressive tax", "unified progressive tax" and so on, have many similarities in structure. These tax systems form a dual structure that combines individuals with households, that is, "individuals as units of calculation," Taking the household as the levy unit, this dualistic structure has had various influences on the tax system in the anti-Japanese base area. The internal mechanism and basis of the tax system structure of the individual and the household in the anti-Japanese base area have been combed and explored. It is helpful to clarify the development and evolution of the tax system in the anti-Japanese base area, to clarify the unique historical position of the tax system of the anti-Japanese base area in the course of the development of China's tax system, and to provide a reference for the construction and improvement of the tax legal system in China today.
【作者單位】： 浙江大學(xué)光華法學(xué)院;杭州師范大學(xué)沈鈞儒法學(xué)院;杭州師范大學(xué)法治中國化研究中心;
【基金】：杭州師范大學(xué)“法治中國化”系列課題之“公民納稅義務(wù)的倫理審定及其法理依據(jù)”項目的階段性成果
【分類號】：F812.9;D231

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 李淑，

本文編號：1595957