1928年前后卷烟统税开征中的华洋纳税问题

发布时间：2018-04-19 09:21

本文选题：卷烟 + 统税　；参考：《史林》2017年03期

【摘要】：通商口岸开放后,凭借条约和租界保护,在华外商一向无税或低税。如何对在华外商征税,一直是中央政府的一个难题。1928年前后卷烟统税的开征,系南京国民政府力图解决外商纳税问题的一次改革,它规定华洋商人须一体纳税,但在推行伊始,外商的抗税导致华洋商人税负不均,引起国内各界的强烈不满。南京国民政府在与外商协商无果后,采取了一系列非正式措施,包括鼓动罢工、暗杀破坏、利益交换等方式,迫使外商一同纳税,确立了华洋一体的税收原则,使卷烟统税成为南京国民政府的重要税源,为1931年的裁厘改统提供了借鉴。卷烟统税的开征过程,表明在近代中国的税改进程中,非正式措施是保障制度推行的重要方式。
[Abstract]:After the opening of the port, with the protection of treaties and concessions, foreign investors in China have no tax or low tax.How to tax foreign businessmen in China has always been a difficult problem for the central government. The introduction of cigarette tax around 1928 was a reform that the Nanjing National Government tried to solve the problem of foreign businessmen paying taxes. It stipulated that Chinese and foreign businessmen should pay taxes together, but at the beginning of its implementation,Foreign tax resistance led to the uneven tax burden of foreign businessmen, causing strong dissatisfaction from all walks of life in China.After fruitless consultation with foreign businessmen, the Nanjing National Government adopted a series of informal measures, including encouraging strikes, assassinations and sabotage, exchange of benefits, and so on, forcing foreign businesses to pay taxes together and establishing the tax principle of integration of China and the West.The cigarette tax became an important tax source of Nanjing National Government, which provided reference for the reform of the tax system in 1931.The introduction of cigarette tax shows that in the process of tax reform in modern China, informal measures are an important way to ensure the implementation of the system.
【作者单位】：复旦大学历史系;
【基金】：2016年国家社科基金重大项目“近代中国工商税收研究”(项目编号:16ZDA131)阶段性成果
【分类号】：F812.9;K262.9

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