个人与家户:抗日根据地税制的二元结构分析

发布时间：2018-03-11 01:22

本文选题：抗日根据地税制　切入点：个人　出处：《中共党史研究》2015年02期 　论文类型：期刊论文

【摘要】：抗日根据地中的"救国公粮""合理负担""农业统一累进税""统一累进税"等制度在结构方面存在很多共性。在对"纳税人"进行选择时,这些税制形成了一种个人与家户相结合的二元结构,亦即"以个人为计算单位、以家户为征收单位",此种二元结构对抗日根据地税制产生了诸种影响。梳理并探求抗日根据地个人与家户相结合的税制结构的内在机理及其依据,有利于厘清抗日根据地税制的发展演进轨迹,明晰抗日根据地税制在中国税制发展进程中所具有的独特历史地位,并可为今日中国税收法制的建设和完善提供借鉴。
[Abstract]:In the anti-Japanese base areas, the systems of "saving the nation" and "reasonable burden", "agricultural unified progressive tax", "unified progressive tax" and so on, have many similarities in structure. These tax systems form a dual structure that combines individuals with households, that is, "individuals as units of calculation," Taking the household as the levy unit, this dualistic structure has had various influences on the tax system in the anti-Japanese base area. The internal mechanism and basis of the tax system structure of the individual and the household in the anti-Japanese base area have been combed and explored. It is helpful to clarify the development and evolution of the tax system in the anti-Japanese base area, to clarify the unique historical position of the tax system of the anti-Japanese base area in the course of the development of China's tax system, and to provide a reference for the construction and improvement of the tax legal system in China today.
【作者单位】：浙江大学光华法学院;杭州师范大学沈钧儒法学院;杭州师范大学法治中国化研究中心;
【基金】：杭州师范大学“法治中国化”系列课题之“公民纳税义务的伦理审定及其法理依据”项目的阶段性成果
【分类号】：F812.9;D231

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