论民国时期的营业税税率与税负

发布时间：2018-05-15 03:23

本文选题：民国时期 + 营业税　；参考：《安徽史学》2015年03期

【摘要】：营业税是民国时期从西方引进的一种现代税收制度,随国家政治与社会经济形势的变化而不断调整。作为税收制度的核心要素,民国时期营业税税率经历了从北洋政府时期的定额税率向南京政府时期的比例税率的转变。在南京国民政府的分税制体制下,地方营业税税率设计存在差别比例税率和单一比例税率两种模式。抗战和内战期间,国民政府逐步统一及大幅提高营业税税率以增加财政收入。营业税纳税人实际税负的增加是税率因素与非税率因素共同作用的结果。民国时期营业税在成为政府重要收入来源的同时,也给工商业经济和普通民众带来沉重的税收负担。
[Abstract]:Business tax is a kind of modern tax system introduced from the west in the period of the Republic of China, which is adjusted constantly with the change of national political and social economic situation. As the core element of the tax system, the business tax rate in the Republic of China has undergone a transformation from the fixed tax rate in the period of Beiyang Government to the proportional tax rate in the period of Nanjing Government. Under the tax distribution system of Nanjing National Government, there are two modes of local business tax rate design: differential proportional tax rate and single proportional tax rate. During the War of Resistance against Japan and the Civil War, the National Government gradually unified and substantially increased the business tax rate to increase revenue. The increase of the actual tax burden of the business tax payer is the result of the combination of the tax rate factor and the non-tax rate factor. In the period of the Republic of China, business tax became an important source of government revenue, but also brought heavy tax burden to the industrial and commercial economy and ordinary people.
【作者单位】：中山大学历史系;
【基金】：广东省2013年度哲学社会科学规划课题“民国时期广东地方税收研究(1911—1937)”(GD13YLS02)的阶段性成果中山大学“中央高校基本科研业务费青年教师培育项目”资助
【分类号】：F812.9

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