民国时期所得税制研究

发布时间：2018-06-25 09:58

本文选题：民国时期 + 税制变革　；参考：《江西财经大学》2012年博士论文

【摘要】：所得税是当今世界诸多发达国家开征的最重要税种,兼具负担公平、纳税普及、收入确实、富有弹性、征纳便利等优点,被公认为世之良税。中国所得税制肇始于清末民初,既是二十世纪初西学东渐的移植成果,也是近代中国社会经济发展的制度抉择,自推行以所得税为主体的直接税以后,中国的税收制度才开始发生真正变革,逐渐走上现代税制的道路。所得税是经济发展和税制变革达到一定历史阶段的产物,但其最初创立的导火索却是为了应付战争所需的大量财力缺口。所得税起源于工业化最早的英国,其后德、澳、俄、加、美等国基于战时需要也相继开征。由于所得税具有强大的生命力,推广越来越快,时至今日,所得税已成为绝大多数国家和地区的主体税种。清末民初,中国开始筹议引进和尝试举办所得税,这与当时中国社会经济发展水平及税制演变状况密切相关。清朝末年,中国朝野已就引进所得税展开了热烈的理论探讨,为其移植中国做了大量的舆论准备。宣统二年(1910年),清政府度支部为改善税制结构,缓解财政压力,参照列强实行的所得税制,拟定了《所得税章程草案》三十条,交由资政院审议。虽然该草案议而未决,并随着辛亥革命爆发和清王朝覆灭而被搁置起来,但它为民国初年尝试举办所得税作了有益的制度铺垫。 1914年1月,北京政府制定并颁布《所得税条例》,这是中国所得税正式立法的开端。随后各地尝试开征所得税,由于条例草创且缺乏实践操作性,在征收过程中遭遇到重重阻力,社会各界普遍反映所得税征课范围过广、征课手续过繁,商民不易接受,各地推行疲弱。1921年,北京政府欲强力推行所得税,率先在北京开征官俸所得税,且多为官吏薪俸扣缴部分,但效果仍不明显。后来财政日益困难,官员薪俸难以保证,官俸所得税随即停征,所得税的推行也陷于停顿。清末民初创办所得税的失败,既受制于当时民智未开、经济落后、社会动荡、政府乏力等环境因素,又受制于所得税法本身及其配套规则的缺陷,所得税制内容较为复杂,工商各业组织不健全,新式记账方式未能推广,已严重制约了所得税积极功能的发挥,抑制了民众对这种良税的热情认同。南京国民政府成立后,致力于赋税制度改革,而重中之重便是推行所得税制。当时中国全面开征所得税的社会、政治、经济等各方面条件逐渐具备,而为应付国难时期财政困境的迫切需要,也使得所得税的开征有如箭在弦上。1936年7月,国民政府明令公布《所得税暂行条例》,将应税所得分为营利事业所得、薪给报酬所得和证券存款利息所得三类,在政府明令施行所得税后,第二类中的公务人员薪给报酬所得及第三类中的公债及存款利息所得先于1936年10月1日起征税,其余各项均于1937年1月1日起开征。由于《所得税暂行条例》及《所得税暂行条例施行细则》采用分类所得税制,征税范围较窄,税率较低,减免税项目较多,征管方法力求简便易行,国民政府财政部还采取了一系列配套措施,推行较为顺利并逐步显现成效。至此,中国从清末开始筹议和举办所得税经历了漫长的三十余年时间,终于在全国各地开始实施,并取得了初步成效,这是中国税收史上的一个里程碑。民国所得税经历了一个由简单到复杂、由分类所得税到逐渐开办综合所得税的发展过程。开办初期只对营利事业、薪给报酬、证券存款三类所得征收。随着所得税制的深入推行与国内和国际形势的发展变化,所得税逐渐走上了法制化和征收范围“扩容”的进程。1943年1,国民政府明令颁布施行《财产租赁出卖所得税法》,正式开征财产租赁出卖所得税。同年2月,国民政府又颁布《所得税法》,调整税率,提高罚则,同时废止《所得税暂行条例》。1946年4月,国民政府颁布施行修正的《所得税法》,对原《所得税法》做了较大改动,将分类所得税分为营利事业所得税、薪给报酬所得税、证券存款所得税、财产租赁所得税和一时所得税五类,并开征综合所得税。此外,1938年10月,国民政府公布施行《非常时期过分利得税条例》,开征过分利得税；1947年1月,颁布实施《特种过分利得税法》,将非常时期过分利得税改为特种过分利得税,虽然名称为“利得税”,其实就是所得税。南京国民政府所得税从1936年10月正式举办,到1949年国民党退出中国历史舞台的中央,历时13年。从颁行《所得税暂行条例》正式举办所得税开始,其立法过程经历了由颁布所得税法规到正式立法,再根据时势发展不断修正和调整《所得税法》的过程。在这个过程中,所得税由一个新开征的税种,逐渐发展成为国税的重要组成部分,多数时候收入呈上升趋势,所得税征收范围逐渐扩大,施行区域普及到全国各地。民国所得税制的建立无疑是中国税制史上划时代的一场革命,随着所得税在开办过程中的充实和改进,为中国现代所得税制的不断发展打下了扎实基础。民国后期,由于内战全面爆发,工商业受到沉重打击,国统区地盘加速缩小,税源萎缩愈加严重。而国民政府更不惜抛开所得税法理基础,肆意践踏税制原则,采取估缴、摊派、强征等苛征和勒索办法,将抗战时期发展和不断改进充实的所得税这个良税,办成了民众怨声载道的恶税,抗征拒缴愈演愈烈,最终导致所得税名存实亡。民国后期所得税的运行轨迹,既是时代演变的缩影,也在一定程度上激化了社会矛盾,助推了社会变革,宣示了民国所得税制彻底破产。民国政府不遗余力地推行所得税制并取得初步成功,不仅标志着中国传统税制开始向现代税制艰难转型,而且预示着所得税扎根于中国的未来命运。从民国时期诸多所得税诉讼案件来看,当时所得税在执行过程中仍然存在缺陷,导致民国所得税制推行经历曲折过程,为后世留下了宝贵的经验借鉴,即推行所得税制必须遵循以下基本原则：顺应时势潮流,吸取别国长处；高层充分重视,各方持续推动；实施先易后难,布局稳步推进；征管措施得力,配套措施适用；保护纳税人权益,注重税收公平。民国初期创办所得税失败,也给后人留下了深刻的历史教训,使我们认识到要成功推行所得税,必须加快经济发展,保持政治稳定和政令畅通,不断提高国民素质,加强税法宣传教育,采取相应的配套措施。而南京国民政府推行所得税由初步成功走向全面崩溃,也不乏深刻的警示意义：推行时间仓促,制度修改频繁,纳税人不易遵守；各级政府和税务机构内部思想不统一,区域间推行不平衡；重复征税,公私有别,显失公平；为搜刮民财而苛征滥派,最终自毁所得税的良法美意。所得税已成为我国当代主体税种之一,从国际、国内税收制度的发展和变迁来看,中国未来税收制度中所得税将会占据主导地位。要使所得税更快成为国家财政最主要来源,并更好地发挥其职能作用,就必须对包括民国所得税制在内的中外所得税制进行全面深入的研究,不断吸取经验教训,完善现行所得税制。民国所得税的成功推行是中国征收所得税的开端,现行所得税制的内容与民国所得税制有不少类似之处,如征收范围、申报方式、征课手段等就具有内在的传承性。民国时期举办所得税的成功经验与失败教训,对当代不断改进和完善现行所得税制,蕴涵深刻的历史启示：坚持改革发展理念,不断改进和完善当代所得税制；深化依法治税,保护纳税人合法权益；避免重复征税与虚盈实税；推进信息管税,提高征管水平；深化税务机关内部改革,激发队伍活力。在新的历史时期,充分发挥所得税的各项职能作用,不断促进经济发展和社会和谐。
[Abstract]:Income tax is the most important tax of many developed countries in the world today. It has the advantages of fair burden, universal tax, good income, flexibility and convenience, which is recognized as the good tax of the world. The income tax system of China began in the late Qing Dynasty and the early Republic of China. It was the result of the transfer of Western learning in the early twentieth Century and the social and economic development of modern China. After the implementation of the direct tax system with income tax as the main body, China's tax system began to undergo genuine changes and gradually took the road of modern tax system.
Income tax is the product of economic development and tax reform in a certain historical stage, but the initial fuse is to deal with a large amount of financial gap needed to cope with the war. Income tax originated from the earliest Britain in industrialization, and then Germany, Australia, Russia, Canada and the United States are also based on the needs of war. The promotion of force is getting faster and faster. To date, income tax has become the main tax category in most countries and regions.
At the beginning of the late Qing Dynasty and early Republic of China, China began to introduce and try to hold income tax, which was closely related to the level of social and economic development and the evolution of the tax system at that time. In the late Qing Dynasty, the China and the country had launched a heated theoretical Discussion on the introduction of income tax, and made a great deal of public opinion for its transplantation in China. Two years (1910) and the government of Qing Dynasty In order to improve the structure of the tax system, alleviate the financial pressure, and refer to the income tax system implemented by the powers, thirty draft articles of the income tax constitution have been drawn up to be considered by the Senate. Although the draft is unresolved and is put on hold with the outbreak of the 1911 Revolution and the collapse of the Qing Dynasty, it has made a beneficial system for the first year of the Republic of Republic of China to try to hold income tax. Paving the mat.
In January 1914, the government of Beijing formulated and promulgated the income tax regulations, which was the beginning of the formal legislation of China's income tax. It is easy to accept and carry out weak.1921 years in all places. The government of Beijing wants to carry out the income tax in Beijing. It is the first to levy income tax on official salary in Beijing, but the effect is still not obvious. Later, the financial difficulty is increasingly difficult, the salary of officials is difficult to guarantee, the income tax of official salary is immediately stopped, and the implementation of income tax is also stalled.
The failure to establish income tax in the late Qing Dynasty and the beginning of the Republic of China was not only affected by the unopened intelligence, economic backwardness, social unrest and lack of government and other environmental factors, but also affected by the defects of the income tax law itself and its supporting rules. The content of the income tax system was more complex, the industry and commerce organizations were not perfect, the new style of accounting was not popularized, and the income tax had been severely restricted. The exertion of positive function has restrained people's enthusiastic recognition of this kind of good tax.
After the establishment of the national government of Nanjing, it was committed to the reform of the tax system, and the most important thing was to carry out the income tax system. At that time, the social, political, economic and other aspects of the income tax were gradually acquired in China. It was the urgent need to cope with the financial difficulties of the national crisis, and the income tax was also made in the July, the national of.1936, the national. The government announces the Provisional Regulations of the income tax, and divides the taxable income into three categories: income from profit making, income income and interest income of securities deposits. After the government's income tax, the income of public servants in the second categories and the income of the three category of public debt and deposit interest are taxed in October 1, 1936, and the rest of the other The terms of the Provisional Regulations on income tax and the detailed rules for the Interim Regulations on income tax adopted the taxable income tax system, with a narrow tax collection, a lower tax rate, more tax relief projects and a simple and convenient method of exempting and management. The Ministry of finance of the national government has also adopted a series of supporting measures, which have been carried out smoothly and gradually appeared. At this point, since the end of the Qing Dynasty, China began to discuss and hold income tax for more than thirty years, and finally began to implement in all parts of the country, and achieved preliminary results. This is a milestone in the history of China's tax revenue.
The income tax of the Republic of China has gone through a process from simple to complex, from taxable income tax to gradually opening comprehensive income tax. In its initial period, only profit making, pay compensation, and three types of securities were collected. With the deepening of the income tax system and the development and change of domestic and international situation, the income tax has gradually become legal and legal. The process of "expansion" of the scope of the expropriation in.1943 1, the national government promulgated and implemented the income tax law of the property lease and sale, and formally levying the income tax on the lease of property. In February of the same year, the national government promulgated the income tax law, adjusted the tax rate to improve the penalty, and abolished the provisional regulations in April of the income tax, and the national government promulgated and implemented the amendment. The income tax law has made a great change to the original income tax law. The taxable income tax is divided into profit income tax, pay income tax, securities deposit income tax, property lease income tax and temporary income tax in five categories, and the comprehensive income tax is levying. In addition, in October 1938, the national government announced the implementation of the excessively profit tax regulations of the period. The excessively profit tax was levying; in January 1947, the tax law of special excessively profit was promulgated and implemented, and the excessively profit tax was changed into special excessively profit tax in the very period. Although the name was "profit tax", it was actually income tax.
The income tax of the Nanjing national government was formally held in October 1936, and the Kuomintang withdrew from the center of the Chinese historical stage in 1949. It lasted 13 years. From the beginning of the Provisional Regulations on income tax, the legislative process has gone through the promulgation of the income tax laws and the formal legislation, and the continuous revision and adjustment of the income tax law according to the development of the current situation. In this process, the income tax is gradually developed into an important part of the national tax. In most cases, the income tax is increasing, the income tax is gradually expanded and the region is popularized throughout the country. The establishment of the income tax system in the Republic of China is an epoch-making revolution in the history of China's tax system. The enrichment and improvement of the income tax has laid a solid foundation for the continuous development of China's modern income tax system.
In the late period of the Republic of China, as a result of the full outbreak of civil war, industry and Commerce suffered heavy blow, the acceleration of the territory of the Kuomintang region reduced and the tax source was shrinking. And the national government was more willing to abandon the legal basis of income tax, trampling the principle of tax system, taking the measures of assessment, apportionment, and exigence and so on, to develop and improve the substantial income during the period of the war of resistance. The tax is a good tax, which has become a bad tax on the people's grievances, and the anti refusal of the tax is becoming more and more fierce, which eventually leads to the death tax. The operation track of the income tax in the late period of the Republic of China is the epitome of the evolution of the times, but also to a certain extent, the social contradictions are intensified, the social change has been boosted and the income tax system of the Republic of China has been completely bankrupt.
The government of the Republic of China will spare no effort to carry out the income tax system and achieve a preliminary success. It not only marks the difficult transformation of the traditional Chinese tax system from the modern tax system, but also indicates that the income tax is rooted in the future destiny of China. From the many income tax cases in the Republic of China, the tax is still defective in the process of execution, leading to the people. The national income tax system has been carried out through a tortuous process, leaving valuable experience for later generations. That is, the implementation of income tax system must follow the following basic principles: follow the current trend and absorb the advantages of other countries; the high-level attention, the continuous promotion of all parties, the implementation of the difficulties, the steady advancement of the layout, the effective measures of collection and management, the application of supporting measures; To protect the rights and interests of the taxpayers and pay attention to the tax fairness. The failure of establishing income tax in the early period of the Republic of China has also left a profound historical lesson to the successor. It makes us realize that we must speed up the economic development, maintain political stability and unimpeded political order, improve the national quality, strengthen the propaganda and education of tax law, and take corresponding measures to carry out the income tax. The national government of Nanjing has carried out the income tax from a preliminary success to a comprehensive collapse. It also has profound warning significance: the promotion of time, the frequent changes of the system, the tax payers are not easy to abide by, the internal thoughts of the government and tax institutions at all levels are not unified, the regional implementation is unbalance; the repeated levy taxes, public and private differences, fair and fair; for the search for the people's wealth, A good way to exorbitant and ultimately self destruct income tax.
Income tax has become one of the main types of tax in our country. From the view of the development and change of the international and domestic tax system, the income tax in the future tax system in China will dominate. It is necessary to make the income tax become the most important source of the national finance and play its function better. The income tax of China and foreign countries are thoroughly studied, the experience and lessons are constantly drawn and the current income tax system is perfected. The successful implementation of the income tax in the Republic of China is the beginning of the income tax in China. There are many similarities between the content of the current income tax system and the income tax system of the Republic of China, such as the immanent inheritance, such as the scope, the means of declaration and the means of the levy. In the period of the Republic of China, the successful experience and failure lessons of the income tax in the Republic of China have profound historical implications for the continuous improvement and improvement of the current income tax system: to persist in the concept of reform and development, to continuously improve and improve the current income tax system, to deepen the tax administration by law, to protect the rights and interests of the taxpayers, to avoid duplication of Taxation and virtual income tax; and to promote the promotion of taxation; Information management tax, improve the level of collection and management, deepen the internal reform of the tax authorities, stimulate the vitality of the team. In the new historical period, give full play to the functions and functions of income tax, and constantly promote economic development and social harmony.
【学位授予单位】：江西财经大学
【学位级别】：博士
【学位授予年份】：2012
【分类号】：F812.9

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