国家税政的民间参与——近代中国所得税开征进程中的官民交涉

发布时间：2019-04-11 07:57

【摘要】：晚清至民初所得税一直在筹备试行,然频遭民间反对未竟完功。至1936年,国民政府为筹备抗战财政,强力推行全面开征。在此进程中,国家与民间就税收开征的合法性及合理性不断交涉,其中以1936年前后最为激烈。国民政府通过党政体制对所得税进行立法,社会各阶层则通过报刊舆论、上书请愿、团体呼吁等方式表达诉愿。商人、自由职业者等纳税人阶层在职业团体统筹下,要求政府暂缓征税或修法减征。学者、媒体亦各本立场,发声参与。行政院、财政部及立法院等官方机构对社会予以正面回应和解释,同时开动宣传机器争取舆论支持。纳税人基于纳税义务而生的权利意识有明显增强,民间的税权表达对税法修改和税政实践有所影响,但官方之既定决策未受动摇,依然掌控着税收的开征权。在征税方与纳税入以法定职业团体和舆论空间为基点共构的交涉机制中,民意表达内化的制度渠道仍然缺乏。
[Abstract]:From the late Qing Dynasty to the beginning of the Republic of China, the income tax has been preparing for trial, but it has been repeatedly opposed by the people. To 1936, the National Government to prepare for the anti-Japanese finance, forcefully launched the all-round recruitment. In this process, the state and the private about the legality and rationality of tax collection, among which the most intense around 1936. The national government legislates the income tax through the party and government system, and all social strata express their petitions through the press and public opinion, petitions, group appeals and so on. The taxpayer class, such as businessmen, freelancers and so on, under the co-ordination of professional organizations, ask the government to suspend taxation or amend the law to reduce the levy. Scholars, the media have their own positions, voice participation. Official agencies such as the Executive Yuan, the Ministry of Finance and the Legislative Yuan responded positively and explained to the community, and set up a propaganda machine to win support from public opinion. The consciousness of taxpayer's right based on tax duty has been enhanced obviously. The expression of private tax right has influence on the revision of tax law and the practice of tax administration, but the official decision-making has not been wavered, and still controls the right of tax collection. In the negotiation mechanism based on legal professional organizations and public opinion space, there is still a lack of institutional channels for the internalization of public opinion expression between the tax collector and the tax payer.
【作者单位】：华中师范大学中国近代史研究所;
【基金】：2013年国家社会科学基金项目“国家与民间互动视野下的近代所得税研究”(13BZS051)的阶段研究成果
【分类号】：F812.9

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