民国时期所得税法制研究

发布时间：2018-03-01 07:21

本文关键词： 民国时期所得税所得税法制利弊启示　出处：《江西财经大学》2010年硕士论文　论文类型：学位论文

【摘要】：所得税是以人们所得作为课税源泉的一种直接税,具有普遍、公平、弹性等优点而被公认为一种良税。民国时期所得税在政府财政收入中所占的比重不高,但所得税在中国的推行及所得税法制的建立是中国税制史上划时代的革命,是中国税制体系从传统的适应自然经济和小商品经济需要的旧体系向适应现代资本主义经济发展需要的现代化税制体系开始转化的标志。对我国民国时期所得税法律制度进行研究,首先需探寻所得税的渊源,分析现代所得税法制是如何在西方国家萌芽并发展完善的；其次分析民国时期所得税法制发展的曲折历程,以民国时期如何孕育所得税法制,商民对所得税法的遵守程度等为基础,剖析民国所得税法设置的利弊,获取对现行所得税法的启示。本文共分为五部分：前言部分阐明论文选题背景及意义。第二部分介绍所得税的历史发展由来,考量近代西方所得税立法发展的历程及清末所得税在中国的试行、流变。在中国三代、古印度时便有所得税的原型,近代所得税最早产生于英国,并被公认为“良税”。经济基础决定上层建筑,所得税制这一上层建筑也必定是经济发展到一定程度的结果,而战争则是西方所得税制产生的催化剂。清末虽有对所得税立法的探行,但终因政局不稳而夭折。第三部分则分析民国时期以立法形式引进所得税这一良税的过程及该时期中国所得税法制发展成功与否的原因背景。清末国门被打开,西方所得税制被国人关注并引进以改革中国落后的旧税制。而要建立一种制度必定依靠权力机关以立法的方式推行,民国时期所得税的发展便建立在所得税法制发展的基础之上,所得税法制的建立及发展又有着深刻的政治、经济、社会渊源。第四部分在第三部分的基础上衡量民国时期所得税法制设置的利弊得失,即对该时期所得税法制发展的成功经验及缺陷进行细致分析。最后,进一步探讨民国时期所得税法制发展对我国现今所得税法改进的启示。
[Abstract]:Income tax is a kind of direct tax which takes people's income as the source of taxation. It is recognized as a kind of good tax because of its advantages of universality, fairness and flexibility. In the period of the Republic of China, the proportion of income tax in government revenue is not high. However, the implementation of income tax in China and the establishment of the income tax system are epoch-making revolutions in the history of China's tax system. It is the symbol that China's tax system has begun to transform from the traditional old system to the modern one that meets the needs of the development of modern capitalist economy. The income tax in the period of the Republic of China has been transformed from the traditional one to the modern one that meets the needs of the development of modern capitalist economy. Study of the legal system, First, it is necessary to explore the origin of income tax, to analyze how the modern income tax legal system is sprout and developed in western countries, and then to analyze the tortuous course of the development of income tax law in the period of the Republic of China. Based on the degree of adherence to income tax law, the author analyzes the advantages and disadvantages of income tax law in the Republic of China, and obtains the enlightenment to the current income tax law. This paper is divided into five parts: the preface part clarifies the background and significance of this thesis. The second part introduces the historical development of income tax, considers the development of western income tax legislation in modern times and the trial of income tax in China in the late Qing Dynasty. In three generations of China, there was a prototype of income tax in ancient India. The modern income tax originated in Britain and was recognized as "good tax." the economic base determines the superstructure. The income tax system, the superstructure, must also be the result of the economic development to a certain extent, and the war was the catalyst for the emergence of the western income tax system. Although there was an exploration of income tax legislation in the late Qing Dynasty, The third part analyzes the process of introducing income tax in the form of legislation in the Republic of China and the reasons for the success of the development of China's income tax system in that period. The western income tax system is concerned and introduced to reform China's backward old tax system. To establish a system must rely on the power organs to implement it by way of legislation. During the period of the Republic of China, the development of income tax was based on the development of income tax legal system, and the establishment and development of income tax legal system had profound politics and economy. Part 4th, on the basis of the third part, measures the advantages and disadvantages of the income tax legal system in the Republic of China, that is, it makes a careful analysis of the successful experience and defects of the development of the income tax legal system in that period. This paper further discusses the enlightenment of the development of income tax law in the Republic of China to the improvement of the present income tax law.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D929;D922.22;K258

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