【摘要】：清末時期，清廷曾試圖仿照西方財稅體制，解決中央與地方之間的財權與事權關系。在清理各省財政的同時，遂于國內嘗試推行國地兩稅劃分制度。將稅收來源劃分為國家稅與地方稅兩種，并確定國家與地方的行政經費范圍。兩稅劃分的嘗試主要體現(xiàn)在各省編訂的財政說明書中。但不久清廷遭辛亥之變，改革由此終止。 民國初立，中央政府為重整稅源，重提兩稅劃分。北京政府寄希望于通過劃分兩稅解決財源枯竭的困境，又企圖通過該制度加強中央財政集權。但此時各省軍閥割據，地方都督和議會為固守本省利益，，反對中央集權。加之政府內部又因人事糾紛等種種因素，導致兩稅劃分的推行在民國初年“心有余而力不足”。兩稅劃分從籌劃到推行，直至1914年被中央�？钪迫〈�，其中轉變的過程無不受民初各種因素的影響。這一制度的變遷歷程，均與民初政、財緊密聯(lián)系�？疾靸啥悇澐值淖冞w過程，能夠從這一視角窺探民初政治的復雜性，與中央地方的財政實情。
[Abstract]:In the late Qing Dynasty, the Qing government tried to imitate the western fiscal and taxation system to solve the relationship between the central and local governments. At the same time of cleaning up the provincial finance, we tried to carry out the division system of land and country taxation. The source of tax is divided into national tax and local tax, and the scope of administrative funds between state and local is determined. The attempt to divide the two taxes is mainly reflected in the financial statement compiled by the provinces. But soon after the Qing Dynasty was changed by the Xin Hai, the reform ended. At the beginning of the Republic of China, the central government reorganized the tax source and mentioned the division of the two taxes again. The Beijing government hopes to solve the financial resource depletion by dividing the two taxes, and attempts to strengthen the centralization of central finance through this system. But at this time the warlords of the provinces, local governors and parliaments to defend the interests of the province, against centralization of power. In addition, due to various factors such as personnel disputes within the government, the implementation of the division of the two taxes in the early years of the Republic of China, "more than enough and insufficient strength." From planning to implementation, the division of two taxes was replaced by the central special fund system in 1914, in which the process of transformation was influenced by various factors in the beginning of the Republic of China. The course of change of this system is closely related to the government and finance in the early days of the Republic of China. By examining the vicissitude process of the division of the two taxes, we can probe into the complexity of politics in the early days of the Republic of China and the fiscal facts of the central and local governments.
【學位授予單位】：暨南大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F812.9;K258

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