华洋如何同税:近代所得税开征中的外侨纳税问题

发布时间：2018-03-21 23:21

本文选题：华洋同税　切入点：治外法权　出处：《近代史研究》2017年05期 　论文类型：期刊论文

【摘要】：鸦片战争之后,西方各国在华侨民不断增加。在军事、外交和传教人员之外,还有大量侨民长期寓居中国,通过设厂投资、商业服务、自由职业等方式获利谋生。西方各国外侨在中国借治外法权及租界壁垒,拒绝向中国政府缴纳印花税、营业税、所得税等各类税捐,导致中国税务行政长期难及于外侨。关税自主运动的重点在于税权自主及税率调整,并未同步解决外国企业及侨民在华纳税问题。到1936年,南京国民政府正式开征所得税,再次引发各界对中外税收平权问题的集中讨论。外侨是否缴纳所得税,不仅关系税权税源,也直接影响到国内商民的纳税意愿。中国政府、民间社会及西方各国间围绕租税主权、税负公平、条约体系等问题展开激烈讨论与外交交涉。国民政府虽经努力,但仍难在税务行政范畴内解决问题,根本出路还在于中国与西方条约国家外交政治关系的重构。
[Abstract]:After the Opium War, the number of expatriates from Western countries in China continued to increase. In addition to military, diplomatic and missionary personnel, a large number of expatriates lived in China for a long time. Through factory investment and commercial services, Foreign nationals of Western countries have refused to pay stamp duty, business tax, income tax and other taxes to the Chinese government through extraterritorial jurisdiction and barriers to concessions in China. The focus of the tax independence movement was on the independence of tax power and tax rate adjustment, which did not simultaneously solve the tax problem of foreign enterprises and expatriates in China. By 1936, the Nanjing National Government had formally imposed income tax. Once again, there has been a concentrated discussion on the issue of equal tax rights at home and abroad. Whether an alien pays income tax is not only related to the source of tax power, but also directly affects the willingness of domestic businessmen to pay tax. The Chinese Government, Civil society and Western countries have conducted heated discussions and diplomatic negotiations on issues such as tax sovereignty, tax fairness, treaty system, etc. Although the National Government has made great efforts, it is still difficult to solve the problem within the scope of tax administration. The fundamental outlet lies in the reconstruction of diplomatic and political relations between China and Western treaty countries.
【作者单位】：华中师范大学中国近代史研究所;
【基金】：2016年国家社会科学基金重大项目“近代中国工商税收研究”(16ZDA131) 2013年国家社会科学基金一般项目“国家与民间互动视野下的近代所得税研究”(13BZS051)的阶段成果
【分类号】：F812.9;K25

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