民初北京政府划分国地税研究

发布时间：2018-01-25 07:39

  本文关键词： 国地税划分 北京政府 政制变革　出处：《史学月刊》2016年09期 　论文类型：期刊论文

【摘要】：辛亥革命后,财政竭蹶的北京政府承袭清政府清理财政的思路,进行以国地税划分为基础的财政体制变革。依附于皇权政治的赋税观念的崩溃、省制的纠缠、立法与行政机关的对立、持续的财政危机等,都对两税划分形成严重的冲击与破坏。改革的无效与财政形势的急迫逐渐滋生对制度变革本身的怀疑,在规复旧制的倡导声中,北京政府最终取消国地税名目,放弃两税体制。
[Abstract]:After the Revolution of 1911 , the government of the Beijing government , which has exhausted financial resources , inherited the idea of the Qing government ' s financial system reform , and carried out the reform of fiscal system based on the division of land and land tax . In addition to the collapse of the tax concept of imperial power politics , the conflict between the province system and the opposition of the legislation and the administrative organ , the continuous financial crisis , etc . , it has formed serious impact and destruction on the reform of the system itself . In the sound of the old system , the Beijing government finally abolished the name of the land tax and abandoned the two tax regimes .

【作者单位】： 复旦大学历史系;
【分类号】：K258
【正文快照】： 清末民初是近代中国政制变革的关键时期。就财政体制而言,辛亥之际,清政府为集权中央而进行的财政清理正在各省次第展开。革命后北京政府为了摆脱严峻的财政局势亦延续清政府的思路进行了以划分国家税、地方税为基础的财政体制变革。但长久以来,此一时期财政体制演变多被笼统，

本文编号：1462374