民初国地两税划分研究（1912-1916年）
发布时间：2018-11-08 10:49
【摘要】：清末时期，清廷曾试图仿照西方财税体制，解决中央与地方之间的财权与事权关系。在清理各省财政的同时，遂于国内尝试推行国地两税划分制度。将税收来源划分为国家税与地方税两种，并确定国家与地方的行政经费范围。两税划分的尝试主要体现在各省编订的财政说明书中。但不久清廷遭辛亥之变，改革由此终止。 民国初立，中央政府为重整税源，重提两税划分。北京政府寄希望于通过划分两税解决财源枯竭的困境，又企图通过该制度加强中央财政集权。但此时各省军阀割据，地方都督和议会为固守本省利益，，反对中央集权。加之政府内部又因人事纠纷等种种因素，导致两税划分的推行在民国初年“心有余而力不足”。两税划分从筹划到推行，直至1914年被中央专款制取代，其中转变的过程无不受民初各种因素的影响。这一制度的变迁历程，均与民初政、财紧密联系。考察两税划分的变迁过程，能够从这一视角窥探民初政治的复杂性，与中央地方的财政实情。
[Abstract]:In the late Qing Dynasty, the Qing government tried to imitate the western fiscal and taxation system to solve the relationship between the central and local governments. At the same time of cleaning up the provincial finance, we tried to carry out the division system of land and country taxation. The source of tax is divided into national tax and local tax, and the scope of administrative funds between state and local is determined. The attempt to divide the two taxes is mainly reflected in the financial statement compiled by the provinces. But soon after the Qing Dynasty was changed by the Xin Hai, the reform ended. At the beginning of the Republic of China, the central government reorganized the tax source and mentioned the division of the two taxes again. The Beijing government hopes to solve the financial resource depletion by dividing the two taxes, and attempts to strengthen the centralization of central finance through this system. But at this time the warlords of the provinces, local governors and parliaments to defend the interests of the province, against centralization of power. In addition, due to various factors such as personnel disputes within the government, the implementation of the division of the two taxes in the early years of the Republic of China, "more than enough and insufficient strength." From planning to implementation, the division of two taxes was replaced by the central special fund system in 1914, in which the process of transformation was influenced by various factors in the beginning of the Republic of China. The course of change of this system is closely related to the government and finance in the early days of the Republic of China. By examining the vicissitude process of the division of the two taxes, we can probe into the complexity of politics in the early days of the Republic of China and the fiscal facts of the central and local governments.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F812.9;K258
本文编号：2318236
[Abstract]:In the late Qing Dynasty, the Qing government tried to imitate the western fiscal and taxation system to solve the relationship between the central and local governments. At the same time of cleaning up the provincial finance, we tried to carry out the division system of land and country taxation. The source of tax is divided into national tax and local tax, and the scope of administrative funds between state and local is determined. The attempt to divide the two taxes is mainly reflected in the financial statement compiled by the provinces. But soon after the Qing Dynasty was changed by the Xin Hai, the reform ended. At the beginning of the Republic of China, the central government reorganized the tax source and mentioned the division of the two taxes again. The Beijing government hopes to solve the financial resource depletion by dividing the two taxes, and attempts to strengthen the centralization of central finance through this system. But at this time the warlords of the provinces, local governors and parliaments to defend the interests of the province, against centralization of power. In addition, due to various factors such as personnel disputes within the government, the implementation of the division of the two taxes in the early years of the Republic of China, "more than enough and insufficient strength." From planning to implementation, the division of two taxes was replaced by the central special fund system in 1914, in which the process of transformation was influenced by various factors in the beginning of the Republic of China. The course of change of this system is closely related to the government and finance in the early days of the Republic of China. By examining the vicissitude process of the division of the two taxes, we can probe into the complexity of politics in the early days of the Republic of China and the fiscal facts of the central and local governments.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F812.9;K258
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