从“自卫特捐”税看民国税制的晚期衰变

发布时间：2018-04-30 13:02

  本文选题：自卫特捐 + 地方税制　； 参考：《江西社会科学》2014年05期

【摘要】：民国后期,自我标榜民主宪政的南京国民政府在构建现代税制进程中为了满足战时财政需求,一再开征各种苛捐杂税,其中"自卫特捐"税便是支应地方政府军事经费的一项临时性专项税捐。"自卫特捐"税开征至失败的年余时间内,较为独特地反映了民国税制晚期衰变的各种特征和弊窦,成为民国税制现代化进程堕入崩溃末路的缩影。
[Abstract]:In the late period of the Republic of China, the national government of Nanjing, which boasts of democratic constitutionalism, has repeatedly levying various taxes and taxes in order to meet the wartime financial demand in the process of building a modern tax system. "Self-defense special donation" tax is a temporary special tax to support the military funds of local government. It reflects the characteristics and disadvantages of the late tax system of the Republic of China, and becomes the epitome of the process of tax modernization in the Republic of China.

【作者单位】： 江西财经大学经济学院;江西科技师范大学历史文化学院;
【分类号】：F812.9;K258
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本文编号：1824666