“新瓶裝舊酒”:1931年厘金廢除與廣州市營業(yè)稅開征
發(fā)布時間：2019-02-13 03:12
【摘要】：1931年南京國民政府廢除厘金后,各省市隨即開始醞釀新稅來彌補(bǔ)稅收虧損,如特種消費(fèi)稅、國稅和營業(yè)稅等。中央政府在明確劃分國稅和省稅之后,逐步實(shí)施中央與地方財權(quán)分離,而營業(yè)稅作為地方稅應(yīng)運(yùn)而生。中央政府授權(quán)各省自主開征后,營業(yè)稅頗受各地政府的青睞,厘金裁撤與廣州市營業(yè)稅開征之間存在因果關(guān)聯(lián)性。在此背景下,廣州營業(yè)稅便開始征收,有必要考察厘金廢除后廣州營業(yè)稅在地方稅收中所扮演的替代角色。
[Abstract]:After the Nanjing National Government abolished Lijin in 1931, the provinces and cities immediately began to conceive new taxes to make up for the tax losses, such as special consumption tax, state tax and business tax. After the central government has clearly divided the state tax and the provincial tax, it has gradually implemented the separation of the central government and the local financial power, and the business tax as the local tax emerged as the times require. After the central government authorized the provinces to levy the business tax independently, the business tax was favored by the local governments, and there was a causal relationship between the abolition of Lijin and the introduction of business tax in Guangzhou. In this context, Guangzhou business tax began to be collected, it is necessary to investigate the replacement role of Guangzhou business tax in local tax after the abolition of Lijin.
【作者單位】： 廣州大學(xué)人文學(xué)院;
【基金】：2016年國家社科基金重大項(xiàng)目“近代中國工商稅收研究”階段性成果,首席專家魏文享 2013年國家社會科學(xué)基金項(xiàng)目“國家與民間互動視野下的近代所得稅研究”的階段成果,項(xiàng)目編號13BZS051
【分類號】：F812.9;K263
本文編號：2421110
[Abstract]:After the Nanjing National Government abolished Lijin in 1931, the provinces and cities immediately began to conceive new taxes to make up for the tax losses, such as special consumption tax, state tax and business tax. After the central government has clearly divided the state tax and the provincial tax, it has gradually implemented the separation of the central government and the local financial power, and the business tax as the local tax emerged as the times require. After the central government authorized the provinces to levy the business tax independently, the business tax was favored by the local governments, and there was a causal relationship between the abolition of Lijin and the introduction of business tax in Guangzhou. In this context, Guangzhou business tax began to be collected, it is necessary to investigate the replacement role of Guangzhou business tax in local tax after the abolition of Lijin.
【作者單位】： 廣州大學(xué)人文學(xué)院;
【基金】：2016年國家社科基金重大項(xiàng)目“近代中國工商稅收研究”階段性成果,首席專家魏文享 2013年國家社會科學(xué)基金項(xiàng)目“國家與民間互動視野下的近代所得稅研究”的階段成果,項(xiàng)目編號13BZS051
【分類號】：F812.9;K263
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1 郭宇佳;二十世紀(jì)二十年代至三十年代初呼倫縣地方稅收問題[D];內(nèi)蒙古師范大學(xué);2012年
，本文編號：2421110
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