解放初期天津对外资企业的征税问题
发布时间：2018-12-24 12:11
【摘要】：1949年1月天津解放,为解决自身财政问题和支持全国解放战争,政府旋即向天津市各行各业开征税款。这其中也包括在津的外资企业,也就是我们一般称作的外商或洋商。然而,对外商的征税过程并不是一帆风顺的,其间遇到了不少障碍,甚至出现了部分有组织的抗税行为,其中尤以"英商会"反应最为激烈。它们通过开会、下发通知、递交联合抗议书、联系津外英商、延期交款等方式,企图不交或缓交税款。对此,新生的中共税务部门进行了针锋相对的斗争,并最终基本完成了税收任务。
[Abstract]:In January 1949, Tianjin liberated, in order to solve its own financial problems and support the national liberation war, the government immediately levied taxes on various industries in Tianjin. This also includes foreign-funded enterprises in Tianjin, which we commonly call foreign or foreign businesses. However, the taxation process of foreign businessmen was not smooth, and encountered many obstacles, and even some organized anti-tax behavior, especially the "British Chamber of Commerce" the most intense response. They try not to pay or delay the payment of taxes by means of meetings, notices, submission of joint protest, contact with British businessmen from Tianjin and foreign countries, and deferral of payment. In response, the new CPC tax department fought tit-for-tat, and finally completed the tax task.
【作者单位】： 中共中央党校研究生院;
【基金】：国家社科基金项目“中国道路视阈下的计划经济史研究”(14BJL019)阶段性成果之一
【分类号】：F812.9
，
本文编号：2390603
[Abstract]:In January 1949, Tianjin liberated, in order to solve its own financial problems and support the national liberation war, the government immediately levied taxes on various industries in Tianjin. This also includes foreign-funded enterprises in Tianjin, which we commonly call foreign or foreign businesses. However, the taxation process of foreign businessmen was not smooth, and encountered many obstacles, and even some organized anti-tax behavior, especially the "British Chamber of Commerce" the most intense response. They try not to pay or delay the payment of taxes by means of meetings, notices, submission of joint protest, contact with British businessmen from Tianjin and foreign countries, and deferral of payment. In response, the new CPC tax department fought tit-for-tat, and finally completed the tax task.
【作者单位】： 中共中央党校研究生院;
【基金】：国家社科基金项目“中国道路视阈下的计划经济史研究”(14BJL019)阶段性成果之一
【分类号】：F812.9
，
本文编号：2390603
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