本文選題：民國時期 + 稅制變革��； 參考：《江西財經(jīng)大學(xué)》2012年博士論文

【摘要】：所得稅是當(dāng)今世界諸多發(fā)達(dá)國家開征的最重要稅種,兼具負(fù)擔(dān)公平、納稅普及、收入確實、富有彈性、征納便利等優(yōu)點,被公認(rèn)為世之良稅。中國所得稅制肇始于清末民初,既是二十世紀(jì)初西學(xué)東漸的移植成果,也是近代中國社會經(jīng)濟(jì)發(fā)展的制度抉擇,自推行以所得稅為主體的直接稅以后,中國的稅收制度才開始發(fā)生真正變革,逐漸走上現(xiàn)代稅制的道路。 所得稅是經(jīng)濟(jì)發(fā)展和稅制變革達(dá)到一定歷史階段的產(chǎn)物,但其最初創(chuàng)立的導(dǎo)火索卻是為了應(yīng)付戰(zhàn)爭所需的大量財力缺口。所得稅起源于工業(yè)化最早的英國,其后德、澳、俄、加、美等國基于戰(zhàn)時需要也相繼開征。由于所得稅具有強(qiáng)大的生命力,推廣越來越快,時至今日,所得稅已成為絕大多數(shù)國家和地區(qū)的主體稅種。 清末民初,中國開始籌議引進(jìn)和嘗試舉辦所得稅,這與當(dāng)時中國社會經(jīng)濟(jì)發(fā)展水平及稅制演變狀況密切相關(guān)。清朝末年,中國朝野已就引進(jìn)所得稅展開了熱烈的理論探討,為其移植中國做了大量的輿論準(zhǔn)備。宣統(tǒng)二年(1910年),清政府度支部為改善稅制結(jié)構(gòu),緩解財政壓力,參照列強(qiáng)實行的所得稅制,擬定了《所得稅章程草案》三十條,交由資政院審議。雖然該草案議而未決,并隨著辛亥革命爆發(fā)和清王朝覆滅而被擱置起來,但它為民國初年嘗試舉辦所得稅作了有益的制度鋪墊。 1914年1月,北京政府制定并頒布《所得稅條例》,這是中國所得稅正式立法的開端。隨后各地嘗試開征所得稅,由于條例草創(chuàng)且缺乏實踐操作性,在征收過程中遭遇到重重阻力,社會各界普遍反映所得稅征課范圍過廣、征課手續(xù)過繁,商民不易接受,各地推行疲弱。1921年,北京政府欲強(qiáng)力推行所得稅,率先在北京開征官俸所得稅,且多為官吏薪俸扣繳部分,但效果仍不明顯。后來財政日益困難,官員薪俸難以保證,官俸所得稅隨即停征,所得稅的推行也陷于停頓。 清末民初創(chuàng)辦所得稅的失敗,既受制于當(dāng)時民智未開、經(jīng)濟(jì)落后、社會動蕩、政府乏力等環(huán)境因素,又受制于所得稅法本身及其配套規(guī)則的缺陷,所得稅制內(nèi)容較為復(fù)雜,工商各業(yè)組織不健全,新式記賬方式未能推廣,已嚴(yán)重制約了所得稅積極功能的發(fā)揮,抑制了民眾對這種良稅的熱情認(rèn)同。 南京國民政府成立后,致力于賦稅制度改革,而重中之重便是推行所得稅制。當(dāng)時中國全面開征所得稅的社會、政治、經(jīng)濟(jì)等各方面條件逐漸具備,而為應(yīng)付國難時期財政困境的迫切需要,也使得所得稅的開征有如箭在弦上。1936年7月,國民政府明令公布《所得稅暫行條例》,將應(yīng)稅所得分為營利事業(yè)所得、薪給報酬所得和證券存款利息所得三類,在政府明令施行所得稅后,第二類中的公務(wù)人員薪給報酬所得及第三類中的公債及存款利息所得先于1936年10月1日起征稅,其余各項均于1937年1月1日起開征。由于《所得稅暫行條例》及《所得稅暫行條例施行細(xì)則》采用分類所得稅制,征稅范圍較窄,稅率較低,減免稅項目較多,征管方法力求簡便易行,國民政府財政部還采取了一系列配套措施,推行較為順利并逐步顯現(xiàn)成效。至此,中國從清末開始籌議和舉辦所得稅經(jīng)歷了漫長的三十余年時間,終于在全國各地開始實施,并取得了初步成效,這是中國稅收史上的一個里程碑。 民國所得稅經(jīng)歷了一個由簡單到復(fù)雜、由分類所得稅到逐漸開辦綜合所得稅的發(fā)展過程。開辦初期只對營利事業(yè)、薪給報酬、證券存款三類所得征收。隨著所得稅制的深入推行與國內(nèi)和國際形勢的發(fā)展變化,所得稅逐漸走上了法制化和征收范圍“擴(kuò)容”的進(jìn)程。1943年1,國民政府明令頒布施行《財產(chǎn)租賃出賣所得稅法》,正式開征財產(chǎn)租賃出賣所得稅。同年2月,國民政府又頒布《所得稅法》,調(diào)整稅率,提高罰則,同時廢止《所得稅暫行條例》。1946年4月,國民政府頒布施行修正的《所得稅法》,對原《所得稅法》做了較大改動,將分類所得稅分為營利事業(yè)所得稅、薪給報酬所得稅、證券存款所得稅、財產(chǎn)租賃所得稅和一時所得稅五類,并開征綜合所得稅。此外,1938年10月,國民政府公布施行《非常時期過分利得稅條例》,開征過分利得稅；1947年1月,頒布實施《特種過分利得稅法》,將非常時期過分利得稅改為特種過分利得稅,雖然名稱為“利得稅”,其實就是所得稅。 南京國民政府所得稅從1936年10月正式舉辦,到1949年國民黨退出中國歷史舞臺的中央,歷時13年。從頒行《所得稅暫行條例》正式舉辦所得稅開始,其立法過程經(jīng)歷了由頒布所得稅法規(guī)到正式立法,再根據(jù)時勢發(fā)展不斷修正和調(diào)整《所得稅法》的過程。在這個過程中,所得稅由一個新開征的稅種,逐漸發(fā)展成為國稅的重要組成部分,多數(shù)時候收入呈上升趨勢,所得稅征收范圍逐漸擴(kuò)大,施行區(qū)域普及到全國各地。民國所得稅制的建立無疑是中國稅制史上劃時代的一場革命,隨著所得稅在開辦過程中的充實和改進(jìn),為中國現(xiàn)代所得稅制的不斷發(fā)展打下了扎實基礎(chǔ)。 民國后期,由于內(nèi)戰(zhàn)全面爆發(fā),工商業(yè)受到沉重打擊,國統(tǒng)區(qū)地盤加速縮小,稅源萎縮愈加嚴(yán)重。而國民政府更不惜拋開所得稅法理基礎(chǔ),肆意踐踏稅制原則,采取估繳、攤派、強(qiáng)征等苛征和勒索辦法,將抗戰(zhàn)時期發(fā)展和不斷改進(jìn)充實的所得稅這個良稅,辦成了民眾怨聲載道的惡稅,抗征拒繳愈演愈烈,最終導(dǎo)致所得稅名存實亡。民國后期所得稅的運行軌跡,既是時代演變的縮影,也在一定程度上激化了社會矛盾,助推了社會變革,宣示了民國所得稅制徹底破產(chǎn)。 民國政府不遺余力地推行所得稅制并取得初步成功,不僅標(biāo)志著中國傳統(tǒng)稅制開始向現(xiàn)代稅制艱難轉(zhuǎn)型,而且預(yù)示著所得稅扎根于中國的未來命運。從民國時期諸多所得稅訴訟案件來看,當(dāng)時所得稅在執(zhí)行過程中仍然存在缺陷,導(dǎo)致民國所得稅制推行經(jīng)歷曲折過程,為后世留下了寶貴的經(jīng)驗借鑒,即推行所得稅制必須遵循以下基本原則：順應(yīng)時勢潮流,吸取別國長處；高層充分重視,各方持續(xù)推動；實施先易后難,布局穩(wěn)步推進(jìn)；征管措施得力,配套措施適用；保護(hù)納稅人權(quán)益,注重稅收公平。民國初期創(chuàng)辦所得稅失敗,也給后人留下了深刻的歷史教訓(xùn),使我們認(rèn)識到要成功推行所得稅,必須加快經(jīng)濟(jì)發(fā)展,保持政治穩(wěn)定和政令暢通,不斷提高國民素質(zhì),加強(qiáng)稅法宣傳教育,采取相應(yīng)的配套措施。而南京國民政府推行所得稅由初步成功走向全面崩潰,也不乏深刻的警示意義：推行時間倉促,制度修改頻繁,納稅人不易遵守；各級政府和稅務(wù)機(jī)構(gòu)內(nèi)部思想不統(tǒng)一,區(qū)域間推行不平衡；重復(fù)征稅,公私有別,顯失公平；為搜刮民財而苛征濫派,最終自毀所得稅的良法美意。 所得稅已成為我國當(dāng)代主體稅種之一,從國際、國內(nèi)稅收制度的發(fā)展和變遷來看,中國未來稅收制度中所得稅將會占據(jù)主導(dǎo)地位。要使所得稅更快成為國家財政最主要來源,并更好地發(fā)揮其職能作用,就必須對包括民國所得稅制在內(nèi)的中外所得稅制進(jìn)行全面深入的研究,不斷吸取經(jīng)驗教訓(xùn),完善現(xiàn)行所得稅制。民國所得稅的成功推行是中國征收所得稅的開端,現(xiàn)行所得稅制的內(nèi)容與民國所得稅制有不少類似之處,如征收范圍、申報方式、征課手段等就具有內(nèi)在的傳承性。民國時期舉辦所得稅的成功經(jīng)驗與失敗教訓(xùn),對當(dāng)代不斷改進(jìn)和完善現(xiàn)行所得稅制,蘊涵深刻的歷史啟示：堅持改革發(fā)展理念,不斷改進(jìn)和完善當(dāng)代所得稅制；深化依法治稅,保護(hù)納稅人合法權(quán)益；避免重復(fù)征稅與虛盈實稅；推進(jìn)信息管稅,提高征管水平；深化稅務(wù)機(jī)關(guān)內(nèi)部改革,激發(fā)隊伍活力。在新的歷史時期,充分發(fā)揮所得稅的各項職能作用,不斷促進(jìn)經(jīng)濟(jì)發(fā)展和社會和諧。
[Abstract]:Income tax is the most important tax of many developed countries in the world today. It has the advantages of fair burden, universal tax, good income, flexibility and convenience, which is recognized as the good tax of the world. The income tax system of China began in the late Qing Dynasty and the early Republic of China. It was the result of the transfer of Western learning in the early twentieth Century and the social and economic development of modern China. After the implementation of the direct tax system with income tax as the main body, China's tax system began to undergo genuine changes and gradually took the road of modern tax system.
Income tax is the product of economic development and tax reform in a certain historical stage, but the initial fuse is to deal with a large amount of financial gap needed to cope with the war. Income tax originated from the earliest Britain in industrialization, and then Germany, Australia, Russia, Canada and the United States are also based on the needs of war. The promotion of force is getting faster and faster. To date, income tax has become the main tax category in most countries and regions.
At the beginning of the late Qing Dynasty and early Republic of China, China began to introduce and try to hold income tax, which was closely related to the level of social and economic development and the evolution of the tax system at that time. In the late Qing Dynasty, the China and the country had launched a heated theoretical Discussion on the introduction of income tax, and made a great deal of public opinion for its transplantation in China. Two years (1910) and the government of Qing Dynasty In order to improve the structure of the tax system, alleviate the financial pressure, and refer to the income tax system implemented by the powers, thirty draft articles of the income tax constitution have been drawn up to be considered by the Senate. Although the draft is unresolved and is put on hold with the outbreak of the 1911 Revolution and the collapse of the Qing Dynasty, it has made a beneficial system for the first year of the Republic of Republic of China to try to hold income tax. Paving the mat.
In January 1914, the government of Beijing formulated and promulgated the income tax regulations, which was the beginning of the formal legislation of China's income tax. It is easy to accept and carry out weak.1921 years in all places. The government of Beijing wants to carry out the income tax in Beijing. It is the first to levy income tax on official salary in Beijing, but the effect is still not obvious. Later, the financial difficulty is increasingly difficult, the salary of officials is difficult to guarantee, the income tax of official salary is immediately stopped, and the implementation of income tax is also stalled.
The failure to establish income tax in the late Qing Dynasty and the beginning of the Republic of China was not only affected by the unopened intelligence, economic backwardness, social unrest and lack of government and other environmental factors, but also affected by the defects of the income tax law itself and its supporting rules. The content of the income tax system was more complex, the industry and commerce organizations were not perfect, the new style of accounting was not popularized, and the income tax had been severely restricted. The exertion of positive function has restrained people's enthusiastic recognition of this kind of good tax.
After the establishment of the national government of Nanjing, it was committed to the reform of the tax system, and the most important thing was to carry out the income tax system. At that time, the social, political, economic and other aspects of the income tax were gradually acquired in China. It was the urgent need to cope with the financial difficulties of the national crisis, and the income tax was also made in the July, the national of.1936, the national. The government announces the Provisional Regulations of the income tax, and divides the taxable income into three categories: income from profit making, income income and interest income of securities deposits. After the government's income tax, the income of public servants in the second categories and the income of the three category of public debt and deposit interest are taxed in October 1, 1936, and the rest of the other The terms of the Provisional Regulations on income tax and the detailed rules for the Interim Regulations on income tax adopted the taxable income tax system, with a narrow tax collection, a lower tax rate, more tax relief projects and a simple and convenient method of exempting and management. The Ministry of finance of the national government has also adopted a series of supporting measures, which have been carried out smoothly and gradually appeared. At this point, since the end of the Qing Dynasty, China began to discuss and hold income tax for more than thirty years, and finally began to implement in all parts of the country, and achieved preliminary results. This is a milestone in the history of China's tax revenue.
The income tax of the Republic of China has gone through a process from simple to complex, from taxable income tax to gradually opening comprehensive income tax. In its initial period, only profit making, pay compensation, and three types of securities were collected. With the deepening of the income tax system and the development and change of domestic and international situation, the income tax has gradually become legal and legal. The process of "expansion" of the scope of the expropriation in.1943 1, the national government promulgated and implemented the income tax law of the property lease and sale, and formally levying the income tax on the lease of property. In February of the same year, the national government promulgated the income tax law, adjusted the tax rate to improve the penalty, and abolished the provisional regulations in April of the income tax, and the national government promulgated and implemented the amendment. The income tax law has made a great change to the original income tax law. The taxable income tax is divided into profit income tax, pay income tax, securities deposit income tax, property lease income tax and temporary income tax in five categories, and the comprehensive income tax is levying. In addition, in October 1938, the national government announced the implementation of the excessively profit tax regulations of the period. The excessively profit tax was levying; in January 1947, the tax law of special excessively profit was promulgated and implemented, and the excessively profit tax was changed into special excessively profit tax in the very period. Although the name was "profit tax", it was actually income tax.
The income tax of the Nanjing national government was formally held in October 1936, and the Kuomintang withdrew from the center of the Chinese historical stage in 1949. It lasted 13 years. From the beginning of the Provisional Regulations on income tax, the legislative process has gone through the promulgation of the income tax laws and the formal legislation, and the continuous revision and adjustment of the income tax law according to the development of the current situation. In this process, the income tax is gradually developed into an important part of the national tax. In most cases, the income tax is increasing, the income tax is gradually expanded and the region is popularized throughout the country. The establishment of the income tax system in the Republic of China is an epoch-making revolution in the history of China's tax system. The enrichment and improvement of the income tax has laid a solid foundation for the continuous development of China's modern income tax system.
In the late period of the Republic of China, as a result of the full outbreak of civil war, industry and Commerce suffered heavy blow, the acceleration of the territory of the Kuomintang region reduced and the tax source was shrinking. And the national government was more willing to abandon the legal basis of income tax, trampling the principle of tax system, taking the measures of assessment, apportionment, and exigence and so on, to develop and improve the substantial income during the period of the war of resistance. The tax is a good tax, which has become a bad tax on the people's grievances, and the anti refusal of the tax is becoming more and more fierce, which eventually leads to the death tax. The operation track of the income tax in the late period of the Republic of China is the epitome of the evolution of the times, but also to a certain extent, the social contradictions are intensified, the social change has been boosted and the income tax system of the Republic of China has been completely bankrupt.
The government of the Republic of China will spare no effort to carry out the income tax system and achieve a preliminary success. It not only marks the difficult transformation of the traditional Chinese tax system from the modern tax system, but also indicates that the income tax is rooted in the future destiny of China. From the many income tax cases in the Republic of China, the tax is still defective in the process of execution, leading to the people. The national income tax system has been carried out through a tortuous process, leaving valuable experience for later generations. That is, the implementation of income tax system must follow the following basic principles: follow the current trend and absorb the advantages of other countries; the high-level attention, the continuous promotion of all parties, the implementation of the difficulties, the steady advancement of the layout, the effective measures of collection and management, the application of supporting measures; To protect the rights and interests of the taxpayers and pay attention to the tax fairness. The failure of establishing income tax in the early period of the Republic of China has also left a profound historical lesson to the successor. It makes us realize that we must speed up the economic development, maintain political stability and unimpeded political order, improve the national quality, strengthen the propaganda and education of tax law, and take corresponding measures to carry out the income tax. The national government of Nanjing has carried out the income tax from a preliminary success to a comprehensive collapse. It also has profound warning significance: the promotion of time, the frequent changes of the system, the tax payers are not easy to abide by, the internal thoughts of the government and tax institutions at all levels are not unified, the regional implementation is unbalance; the repeated levy taxes, public and private differences, fair and fair; for the search for the people's wealth, A good way to exorbitant and ultimately self destruct income tax.
Income tax has become one of the main types of tax in our country. From the view of the development and change of the international and domestic tax system, the income tax in the future tax system in China will dominate. It is necessary to make the income tax become the most important source of the national finance and play its function better. The income tax of China and foreign countries are thoroughly studied, the experience and lessons are constantly drawn and the current income tax system is perfected. The successful implementation of the income tax in the Republic of China is the beginning of the income tax in China. There are many similarities between the content of the current income tax system and the income tax system of the Republic of China, such as the immanent inheritance, such as the scope, the means of declaration and the means of the levy. In the period of the Republic of China, the successful experience and failure lessons of the income tax in the Republic of China have profound historical implications for the continuous improvement and improvement of the current income tax system: to persist in the concept of reform and development, to continuously improve and improve the current income tax system, to deepen the tax administration by law, to protect the rights and interests of the taxpayers, to avoid duplication of Taxation and virtual income tax; and to promote the promotion of taxation; Information management tax, improve the level of collection and management, deepen the internal reform of the tax authorities, stimulate the vitality of the team. In the new historical period, give full play to the functions and functions of income tax, and constantly promote economic development and social harmony.
【學(xué)位授予單位】：江西財經(jīng)大學(xué)
【學(xué)位級別】：博士
【學(xué)位授予年份】：2012
【分類號】：F812.9

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