清末民初浙江县税考释

发布时间：2018-04-02 13:33

本文选题：县税　切入点：分税制　出处：《中国社会经济史研究》2014年04期

【摘要】：清末民初,随着县自治的进行,浙江于1912年出现县税。1913年北京政府颁布的《划分国家税地方税法草案》也确定了县税的存在。清末民初浙江地方文献中经常出现的"县税"一词内涵常不一致,大致有广义、狭义及中间意义的县税之分。广义的县税即县地方税,也可称为县自治税,指为办理县自治事务而在一县范围内征收的税收,主要包括国税附加税、各种地方杂捐杂税;广义的县税一词在文献中出现的频率较高。狭义的县税即地丁县税,是由清季的地丁平余演变而来的地丁附加税,有时也被称为地丁特捐等;狭义的县税一词在文献中出现的频率最高。中间意义的县税大致包含数种税收,有的包括地丁县税、抵补金县税;有的包括地丁县税、一成不动产转移税;有的包括地丁县税、抵补金县税、灶课县税与一成不动产移转税;有的包括地丁县税、抵补金县税、自治附捐。中间意义的县税一词在文献中出现的频率较低,主要是在浙江各县的财政预算决算中。
[Abstract]:The term "county tax" often appears in the local literature of Zhejiang in the late Qing Dynasty and early Republic of China is often inconsistent with its connotation, and there are broad sense, narrow sense and intermediate meaning of county tax.The broad sense of county tax is county local tax, or county autonomous tax, which refers to the tax collected in a county in order to deal with county autonomy affairs, mainly including the national tax surtax, various local miscellaneous taxes;The term county tax in a broad sense appears more frequently in the literature.The county tax in the narrow sense, that is, the county tax in the county, is a kind of additional tax of the land, which is evolved from the flat surplus in the Qing Dynasty, and is sometimes referred to as the special donation, and the word "county tax" in the narrow sense appears most frequently in the literature.The county tax in the intermediate sense roughly includes several kinds of taxes, some of which include the prefectural tax, which offsets the Jin county tax; some include the Diding county tax, which is a transfer tax of real estate; and some include the prefecture county tax, which offsets the Jin county tax.Zaoke County tax and 10% real estate transfer tax; some including Diding County tax, offset Jinxian tax, autonomy with donations.The intermediate meaning of county tax appears less frequently in the literature, mainly in the budget accounts of Zhejiang counties.
【作者单位】：南开大学历史学院;
【分类号】：F812.9;K25

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