国计与民生:抗战前民国政府的棉布税收减免政策

发布时间：2018-05-25 01:43

  本文选题：民国政府 + 土布　； 参考：《甘肃社会科学》2017年05期

【摘要】：棉织业作为中国的一项传统工业,近代以来遭遇了西方资本主义前所未有的冲击,经历了深刻的变革。为救济和推动棉织业发展,民国政府采取了系列措施,减免税收即为其一。对于旧式土布,北洋政府按照土布常关税则办理海关出口税,并免征复进口半税,还免除了五十里内常关税和内地税厘。南京国民政府的税收减免政策更为彻底,将土布出口税、五十里内外常关税及其附征内地税和其他内地征收之税厘完全免除,此外还免除了土布制造业和贩卖业的营业税。对于洋式棉布,北洋政府和南京国民政府均规定洋式棉布运销外洋,免纳一切税厘;运销国内,由第一关征收正税一道,沿途概免重征。税收减免政策有利于棉织业的发展,这一政策的背后折射出政商两界关于国计与民生统筹兼顾的考量。
[Abstract]:Cotton weaving industry, as a traditional industry in China, has experienced unprecedented impact of western capitalism and profound changes since modern times. In order to help and promote the development of cotton industry, the Republic of China adopted a series of measures, tax relief is one of them. For old earth cloth, the Beiyang government handled customs export duties in accordance with the Turkish customs duties, waived import and half taxes, and exempted ordinary customs duties and inland taxes within 50 miles. The tax relief policy of the Nanjing National Government was more thorough, and the export tax on indigenous cloth was completely exempted from the export tax on indigenous cloth, the regular tariff of 50 miles or so and the inland tax and other inland taxes levied on it. In addition, the sales tax of the local cloth manufacturing industry and the trade in the local cloth industry was also waived. For foreign cotton cloth, both the Beiyang Government and the Nanjing National Government stipulated that foreign cotton cloth should be transported and sold to foreign countries, so that all taxes would be exempted; in the case of domestic transportation, a positive tax would be levied together with the first pass, and along the way, there would be no re-collection. The policy of tax relief is beneficial to the development of cotton industry, which reflects the consideration of national planning and people's livelihood.
【作者单位】： 华侨大学马克思主义学院;华侨大学马克思主义与当代社会发展研究中心;
【基金】：中央高校基本科研业务费资助项目和华侨大学哲学社会科学青年学者成长工程项目“市场化与工业化视野下近代中国城市手工业研究”(项目编号:14SKGC-QG02)
【分类号】：K26
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本文编号：1931540