本文選題：縣稅　切入點：分稅制　出處：《中國社會經(jīng)濟史研究》2014年04期

【摘要】：清末民初,隨著縣自治的進行,浙江于1912年出現(xiàn)縣稅。1913年北京政府頒布的《劃分國家稅地方稅法草案》也確定了縣稅的存在。清末民初浙江地方文獻中經(jīng)常出現(xiàn)的"縣稅"一詞內(nèi)涵常不一致,大致有廣義、狹義及中間意義的縣稅之分。廣義的縣稅即縣地方稅,也可稱為縣自治稅,指為辦理縣自治事務(wù)而在一縣范圍內(nèi)征收的稅收,主要包括國稅附加稅、各種地方雜捐雜稅;廣義的縣稅一詞在文獻中出現(xiàn)的頻率較高。狹義的縣稅即地丁縣稅,是由清季的地丁平余演變而來的地丁附加稅,有時也被稱為地丁特捐等;狹義的縣稅一詞在文獻中出現(xiàn)的頻率最高。中間意義的縣稅大致包含數(shù)種稅收,有的包括地丁縣稅、抵補金縣稅;有的包括地丁縣稅、一成不動產(chǎn)轉(zhuǎn)移稅;有的包括地丁縣稅、抵補金縣稅、灶課縣稅與一成不動產(chǎn)移轉(zhuǎn)稅;有的包括地丁縣稅、抵補金縣稅、自治附捐。中間意義的縣稅一詞在文獻中出現(xiàn)的頻率較低,主要是在浙江各縣的財政預(yù)算決算中。
[Abstract]:The term "county tax" often appears in the local literature of Zhejiang in the late Qing Dynasty and early Republic of China is often inconsistent with its connotation, and there are broad sense, narrow sense and intermediate meaning of county tax.The broad sense of county tax is county local tax, or county autonomous tax, which refers to the tax collected in a county in order to deal with county autonomy affairs, mainly including the national tax surtax, various local miscellaneous taxes;The term county tax in a broad sense appears more frequently in the literature.The county tax in the narrow sense, that is, the county tax in the county, is a kind of additional tax of the land, which is evolved from the flat surplus in the Qing Dynasty, and is sometimes referred to as the special donation, and the word "county tax" in the narrow sense appears most frequently in the literature.The county tax in the intermediate sense roughly includes several kinds of taxes, some of which include the prefectural tax, which offsets the Jin county tax; some include the Diding county tax, which is a transfer tax of real estate; and some include the prefecture county tax, which offsets the Jin county tax.Zaoke County tax and 10% real estate transfer tax; some including Diding County tax, offset Jinxian tax, autonomy with donations.The intermediate meaning of county tax appears less frequently in the literature, mainly in the budget accounts of Zhejiang counties.
【作者單位】： 南開大學(xué)歷史學(xué)院;
【分類號】：F812.9;K25

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【共引文獻】

相關(guān)期刊論文 前10條

1 柯偉明;;民國時期地方稅收權(quán)力的流失——以1939—1949年重慶營業(yè)稅為中心的考察[J];安徽史學(xué);2012年01期

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本文編號：1700639