本文關鍵詞： 國地稅劃分 北京政府 政制變革　出處：《史學月刊》2016年09期 　論文類型：期刊論文

【摘要】：辛亥革命后,財政竭蹶的北京政府承襲清政府清理財政的思路,進行以國地稅劃分為基礎的財政體制變革。依附于皇權政治的賦稅觀念的崩潰、省制的糾纏、立法與行政機關的對立、持續(xù)的財政危機等,都對兩稅劃分形成嚴重的沖擊與破壞。改革的無效與財政形勢的急迫逐漸滋生對制度變革本身的懷疑,在規(guī)復舊制的倡導聲中,北京政府最終取消國地稅名目,放棄兩稅體制。
[Abstract]:After the Revolution of 1911 , the government of the Beijing government , which has exhausted financial resources , inherited the idea of the Qing government ' s financial system reform , and carried out the reform of fiscal system based on the division of land and land tax . In addition to the collapse of the tax concept of imperial power politics , the conflict between the province system and the opposition of the legislation and the administrative organ , the continuous financial crisis , etc . , it has formed serious impact and destruction on the reform of the system itself . In the sound of the old system , the Beijing government finally abolished the name of the land tax and abandoned the two tax regimes .

【作者單位】： 復旦大學歷史系;
【分類號】：K258
【正文快照】： 清末民初是近代中國政制變革的關鍵時期。就財政體制而言,辛亥之際,清政府為集權中央而進行的財政清理正在各省次第展開。革命后北京政府為了擺脫嚴峻的財政局勢亦延續(xù)清政府的思路進行了以劃分國家稅、地方稅為基礎的財政體制變革。但長久以來,此一時期財政體制演變多被籠統(tǒng)，

本文編號：1462374