“新瓶装旧酒”:1931年厘金废除与广州市营业税开征
发布时间：2019-02-13 03:12
【摘要】：1931年南京国民政府废除厘金后,各省市随即开始酝酿新税来弥补税收亏损,如特种消费税、国税和营业税等。中央政府在明确划分国税和省税之后,逐步实施中央与地方财权分离,而营业税作为地方税应运而生。中央政府授权各省自主开征后,营业税颇受各地政府的青睐,厘金裁撤与广州市营业税开征之间存在因果关联性。在此背景下,广州营业税便开始征收,有必要考察厘金废除后广州营业税在地方税收中所扮演的替代角色。
[Abstract]:After the Nanjing National Government abolished Lijin in 1931, the provinces and cities immediately began to conceive new taxes to make up for the tax losses, such as special consumption tax, state tax and business tax. After the central government has clearly divided the state tax and the provincial tax, it has gradually implemented the separation of the central government and the local financial power, and the business tax as the local tax emerged as the times require. After the central government authorized the provinces to levy the business tax independently, the business tax was favored by the local governments, and there was a causal relationship between the abolition of Lijin and the introduction of business tax in Guangzhou. In this context, Guangzhou business tax began to be collected, it is necessary to investigate the replacement role of Guangzhou business tax in local tax after the abolition of Lijin.
【作者单位】： 广州大学人文学院;
【基金】：2016年国家社科基金重大项目“近代中国工商税收研究”阶段性成果,首席专家魏文享 2013年国家社会科学基金项目“国家与民间互动视野下的近代所得税研究”的阶段成果,项目编号13BZS051
【分类号】：F812.9;K263
本文编号：2421110
[Abstract]:After the Nanjing National Government abolished Lijin in 1931, the provinces and cities immediately began to conceive new taxes to make up for the tax losses, such as special consumption tax, state tax and business tax. After the central government has clearly divided the state tax and the provincial tax, it has gradually implemented the separation of the central government and the local financial power, and the business tax as the local tax emerged as the times require. After the central government authorized the provinces to levy the business tax independently, the business tax was favored by the local governments, and there was a causal relationship between the abolition of Lijin and the introduction of business tax in Guangzhou. In this context, Guangzhou business tax began to be collected, it is necessary to investigate the replacement role of Guangzhou business tax in local tax after the abolition of Lijin.
【作者单位】： 广州大学人文学院;
【基金】：2016年国家社科基金重大项目“近代中国工商税收研究”阶段性成果,首席专家魏文享 2013年国家社会科学基金项目“国家与民间互动视野下的近代所得税研究”的阶段成果,项目编号13BZS051
【分类号】：F812.9;K263
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，本文编号：2421110
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