本文關(guān)鍵詞： 民國時(shí)期 所得稅 所得稅法制 利弊 啟示　出處：《江西財(cái)經(jīng)大學(xué)》2010年碩士論文　論文類型：學(xué)位論文

【摘要】：所得稅是以人們所得作為課稅源泉的一種直接稅,具有普遍、公平、彈性等優(yōu)點(diǎn)而被公認(rèn)為一種良稅。民國時(shí)期所得稅在政府財(cái)政收入中所占的比重不高,但所得稅在中國的推行及所得稅法制的建立是中國稅制史上劃時(shí)代的革命,是中國稅制體系從傳統(tǒng)的適應(yīng)自然經(jīng)濟(jì)和小商品經(jīng)濟(jì)需要的舊體系向適應(yīng)現(xiàn)代資本主義經(jīng)濟(jì)發(fā)展需要的現(xiàn)代化稅制體系開始轉(zhuǎn)化的標(biāo)志。對(duì)我國民國時(shí)期所得稅法律制度進(jìn)行研究,首先需探尋所得稅的淵源,分析現(xiàn)代所得稅法制是如何在西方國家萌芽并發(fā)展完善的；其次分析民國時(shí)期所得稅法制發(fā)展的曲折歷程,以民國時(shí)期如何孕育所得稅法制,商民對(duì)所得稅法的遵守程度等為基礎(chǔ),剖析民國所得稅法設(shè)置的利弊,獲取對(duì)現(xiàn)行所得稅法的啟示。 本文共分為五部分：前言部分闡明論文選題背景及意義。第二部分介紹所得稅的歷史發(fā)展由來,考量近代西方所得稅立法發(fā)展的歷程及清末所得稅在中國的試行、流變。在中國三代、古印度時(shí)便有所得稅的原型,近代所得稅最早產(chǎn)生于英國,并被公認(rèn)為“良稅”。經(jīng)濟(jì)基礎(chǔ)決定上層建筑,所得稅制這一上層建筑也必定是經(jīng)濟(jì)發(fā)展到一定程度的結(jié)果,而戰(zhàn)爭則是西方所得稅制產(chǎn)生的催化劑。清末雖有對(duì)所得稅立法的探行,但終因政局不穩(wěn)而夭折。第三部分則分析民國時(shí)期以立法形式引進(jìn)所得稅這一良稅的過程及該時(shí)期中國所得稅法制發(fā)展成功與否的原因背景。清末國門被打開,西方所得稅制被國人關(guān)注并引進(jìn)以改革中國落后的舊稅制。而要建立一種制度必定依靠權(quán)力機(jī)關(guān)以立法的方式推行,民國時(shí)期所得稅的發(fā)展便建立在所得稅法制發(fā)展的基礎(chǔ)之上,所得稅法制的建立及發(fā)展又有著深刻的政治、經(jīng)濟(jì)、社會(huì)淵源。第四部分在第三部分的基礎(chǔ)上衡量民國時(shí)期所得稅法制設(shè)置的利弊得失,即對(duì)該時(shí)期所得稅法制發(fā)展的成功經(jīng)驗(yàn)及缺陷進(jìn)行細(xì)致分析。最后,進(jìn)一步探討民國時(shí)期所得稅法制發(fā)展對(duì)我國現(xiàn)今所得稅法改進(jìn)的啟示。
[Abstract]:Income tax is a kind of direct tax which takes people's income as the source of taxation. It is recognized as a kind of good tax because of its advantages of universality, fairness and flexibility. In the period of the Republic of China, the proportion of income tax in government revenue is not high. However, the implementation of income tax in China and the establishment of the income tax system are epoch-making revolutions in the history of China's tax system. It is the symbol that China's tax system has begun to transform from the traditional old system to the modern one that meets the needs of the development of modern capitalist economy. The income tax in the period of the Republic of China has been transformed from the traditional one to the modern one that meets the needs of the development of modern capitalist economy. Study of the legal system, First, it is necessary to explore the origin of income tax, to analyze how the modern income tax legal system is sprout and developed in western countries, and then to analyze the tortuous course of the development of income tax law in the period of the Republic of China. Based on the degree of adherence to income tax law, the author analyzes the advantages and disadvantages of income tax law in the Republic of China, and obtains the enlightenment to the current income tax law. This paper is divided into five parts: the preface part clarifies the background and significance of this thesis. The second part introduces the historical development of income tax, considers the development of western income tax legislation in modern times and the trial of income tax in China in the late Qing Dynasty. In three generations of China, there was a prototype of income tax in ancient India. The modern income tax originated in Britain and was recognized as "good tax." the economic base determines the superstructure. The income tax system, the superstructure, must also be the result of the economic development to a certain extent, and the war was the catalyst for the emergence of the western income tax system. Although there was an exploration of income tax legislation in the late Qing Dynasty, The third part analyzes the process of introducing income tax in the form of legislation in the Republic of China and the reasons for the success of the development of China's income tax system in that period. The western income tax system is concerned and introduced to reform China's backward old tax system. To establish a system must rely on the power organs to implement it by way of legislation. During the period of the Republic of China, the development of income tax was based on the development of income tax legal system, and the establishment and development of income tax legal system had profound politics and economy. Part 4th, on the basis of the third part, measures the advantages and disadvantages of the income tax legal system in the Republic of China, that is, it makes a careful analysis of the successful experience and defects of the development of the income tax legal system in that period. This paper further discusses the enlightenment of the development of income tax law in the Republic of China to the improvement of the present income tax law.
【學(xué)位授予單位】：江西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2010
【分類號(hào)】：D929;D922.22;K258

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本文編號(hào)：1550937