宋子良与广东归政中央后的财政整理

发布时间：2018-06-22 18:37

本文选题：宋子良 + 广东　；参考：《暨南学报(哲学社会科学版)》2017年10期

【摘要】：1936年7月,陈济棠"反蒋"失败后宣布下野,广东开始归政中央。为全面控制广东财政大权,南京国民政府任命宋子良为广东财政特派员兼省财政厅长,负责整理广东财政事宜。在中央政府和广东当局的大力支持下,宋子良采取多种措施,在筹集款项、废除苛捐杂税、整顿税务官吏和机构等方面取得了显著成绩。但由于身体健康的原因,宋子良不得不离粤北上接受治疗,所以在处理券币比率、免征洋米税以及营业税课税标准等重要问题时显得有心无力,使其在广东的事业留下了不少遗憾。宋子良整理广东财政的实践表明,国民政府统一"割据地方"的财政既依赖国家政治权力,也难免受所派财政长官个人因素的影响。
[Abstract]:In July 1936, after Chen Jitang's defeat against Chiang Kai-shek, Guangdong began to return to the central government. In order to control Guangdong's fiscal power in an all-round way, the Nanjing National Government appointed Song Ziliang as Guangdong's finance commissioner and provincial finance minister, responsible for sorting out Guangdong's financial affairs. With the support of the central government and Guangdong authorities, Song Ziliang made remarkable achievements in raising funds, abolishing exorbitant taxes and rectifying tax officials and organizations. However, due to health reasons, Song had to leave northern Guangdong for treatment, so he was powerless in handling such important issues as coupons ratio, exemption from foreign rice tax, and tax standards for business tax. So that his career in Guangdong left a lot of regret. Song Ziliang's practice of sorting out Guangdong's finance shows that the national government's unified "segregated local" finance not only depends on the political power of the state, but also is inevitably influenced by the personal factors of the financial officers sent by the Kuomintang government.
【作者单位】：中山大学历史系;
【基金】：国家社会科学基金重大项目“华南抗战历史文献的整理与研究”(批准号:16ZDAl37);国家社会科学基金重大项目“近代中国工商税收研究”(批准号:16ZDA131);国家社会科学基金青年项目“民国时期营业税制度研究”(批准号:16CZS048)
【分类号】：K26

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