战后初期平湖鼎丰酱园的缴费负担

发布时间：2018-05-19 05:32

本文选题：战后初期 + 平湖鼎丰酱园　；参考：《浙江档案》2017年06期

【摘要】：战后初期指1945年8月15日抗战胜利到1946年底,这是中国近代史上的一个重要节点。本文拟根据新近出版的"平湖老鼎丰酱园档案整理丛书"第一辑,对战后初期平湖鼎丰酱园的缴费负担进行探讨。其时平湖鼎丰酱园主要需缴纳三种费用:以营业税和印花税为代表的商业税、政府补助费和地方建设费用、平湖县商会和酱园业同业公会的大量派款。总的来说,由于日伪的破坏,战后平湖县政府财政状况十分窘迫,战后初期酱园的缴费负担比战前重了许多。平湖的这种情况在杭嘉湖地区具有代表性,而杭嘉湖地区作为当时中国经济发达的地区却出现政府财政困难的窘境,意味着国民政府在战后初期面临着严重困境。
[Abstract]:In the early postwar period, the victory of the war of resistance in August 15, 1945 to the end of 1946 was an important node in the modern history of China. This paper, based on the first edition of the newly published "Pinghu old DIN Feng soy sauce archives collection book", discussed the payment burden of the Pinghu din Feng soy sauce in the early postwar period. At the time, the Pinghu DIN Feng soy sauce should pay three kinds of expenses. The commercial tax, the government subsidy and the local construction cost, the Pinghu County Chamber of Commerce and the trade association of the soy sauce industry, which are represented by the business tax and the stamp tax, are a lot of money. In general, the financial situation of the Pinghu county government after the war is very embarrassing because of the destruction of the Japanese puppet. In the early postwar period, the burden of the fee is much heavier than that before the war. This is the case in Pinghu. The hang Jia Lake area is representative, while the hang Jia Lake area, as the developed region of China at that time, has an embarrassment of government financial difficulties, which means that the national government is facing a serious dilemma in the early postwar period.
【作者单位】：华东师范大学历史学系;
【分类号】：K266

【相似文献】