官商博弈:1927年广州都市土地税的实施及其困境

发布时间：2018-06-19 23:51

本文选题：都市土地税 + 商人团体　；参考：《江西财经大学学报》2017年04期

【摘要】：20世纪20年代广州处于大变革时期,政局变动频繁,通常波及商业经济领域。随着广州民国政府的建立,推行一系列的相关举措来践行孙中山的三民主义,包括通过实行都市土地税实现平均地权的思想,节制资本,以期达到缩小社会贫富分化的初衷。但此次实施土地税却遭到商人团体的激烈反对,使其推行面临相当大的阻力,遂形成官商博弈之态势。官商历经数旬几番的较量与互动,综合考虑税收征缴、商业凋敝和政局问题等因素,最终在各自让步的前提下结束纷争。商界妥协的结果是大致接受官厅的税则,政府则消解来自商界的阻力,最后广州都市土地税得以顺利实施。
[Abstract]:In the 1920s, Guangzhou was in a period of great change, and the political situation changed frequently, which usually spread to the field of commercial economy. With the establishment of the government of the Republic of Guangzhou, a series of relevant measures were carried out to practice the three people's principles of Sun Zhongshan, including the realization of the idea of average land rights through the implementation of urban land tax, and the control of capital, in order to achieve the original intention of narrowing the polarization between the rich and the poor in society. However, the implementation of the land tax was vehemently opposed by the businessmen, which made it face considerable resistance to its implementation, thus forming the situation of official and commercial game. After several days of competition and interaction, the government and business finally put an end to the dispute under the premise of concessions, considering the factors of tax collection, commercial depression and political problems. As a result, the business sector generally accepted the government's tax rules, the government dispelled the obstacles from the business sector, and finally the Guangzhou City Land tax was successfully implemented.
【作者单位】：广州大学人文学院;
【基金】：国家社会科学基金重大项目“近代中国工商税收研究”(16ZDA131) 广州大学科学引进人才科研启动项目“晚清香港轮船航运研究(1840—1911)”(2700050339)
【分类号】：F812.9

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