本文選題：都市土地稅 + 商人團(tuán)體��； 參考：《江西財(cái)經(jīng)大學(xué)學(xué)報(bào)》2017年04期

【摘要】：20世紀(jì)20年代廣州處于大變革時(shí)期,政局變動(dòng)頻繁,通常波及商業(yè)經(jīng)濟(jì)領(lǐng)域。隨著廣州民國政府的建立,推行一系列的相關(guān)舉措來踐行孫中山的三民主義,包括通過實(shí)行都市土地稅實(shí)現(xiàn)平均地權(quán)的思想,節(jié)制資本,以期達(dá)到縮小社會(huì)貧富分化的初衷。但此次實(shí)施土地稅卻遭到商人團(tuán)體的激烈反對(duì),使其推行面臨相當(dāng)大的阻力,遂形成官商博弈之態(tài)勢(shì)。官商歷經(jīng)數(shù)旬幾番的較量與互動(dòng),綜合考慮稅收征繳、商業(yè)凋敝和政局問題等因素,最終在各自讓步的前提下結(jié)束紛爭。商界妥協(xié)的結(jié)果是大致接受官廳的稅則,政府則消解來自商界的阻力,最后廣州都市土地稅得以順利實(shí)施。
[Abstract]:In the 1920s, Guangzhou was in a period of great change, and the political situation changed frequently, which usually spread to the field of commercial economy. With the establishment of the government of the Republic of Guangzhou, a series of relevant measures were carried out to practice the three people's principles of Sun Zhongshan, including the realization of the idea of average land rights through the implementation of urban land tax, and the control of capital, in order to achieve the original intention of narrowing the polarization between the rich and the poor in society. However, the implementation of the land tax was vehemently opposed by the businessmen, which made it face considerable resistance to its implementation, thus forming the situation of official and commercial game. After several days of competition and interaction, the government and business finally put an end to the dispute under the premise of concessions, considering the factors of tax collection, commercial depression and political problems. As a result, the business sector generally accepted the government's tax rules, the government dispelled the obstacles from the business sector, and finally the Guangzhou City Land tax was successfully implemented.
【作者單位】： 廣州大學(xué)人文學(xué)院;
【基金】：國家社會(huì)科學(xué)基金重大項(xiàng)目“近代中國工商稅收研究”(16ZDA131) 廣州大學(xué)科學(xué)引進(jìn)人才科研啟動(dòng)項(xiàng)目“晚清香港輪船航運(yùn)研究(1840—1911)”(2700050339)
【分類號(hào)】：F812.9

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1 邱捷;清末廣州的“七十二行”[J];中山大學(xué)學(xué)報(bào)(社會(huì)科學(xué)版);2004年06期

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