| 1927-1937年南京国民政府整理县税制的政策及绩效 |
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| 引用本文： | 尹红群.1927-1937年南京国民政府整理县税制的政策及绩效[J].石河子大学学报(哲学社会科学版),2013,27(1):102-106. |
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| 作者姓名： | 尹红群 |
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| 作者单位： | 湖南师范大学历史文化学院,湖南长沙,410081 |
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| 基金项目： | 教育部人文社会科学研究青年基金项目“20世纪上半期县财政与乡村社会”(09YJC770012);国家社科基金项目“民国时期县财政与乡村社会研究(1927-1937)”(10CZS038);第49批中国博士后科学基金资助项目 |
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| 摘 要： | 县税制关系县财政的确立,关系农民负担。1927年前,县级财政是有税无政,制度混乱。1927-1937年间,南京国民政府积极推动县税制的整理,包括分税体制的推进、县赋税的整理、征收制度的改进。从绩效看,县税收总量增长,税收结构有一定优化,税制进一步规范。但是,问题不在"税",而在"政":县税缺乏独立地位;县税制的调整不能配合县政建设;县财权的分割造成征收成本增加,加重农民负担。
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| 关 键 词： | 南京国民政府 县税制 政策 |
The Policy of Regulating County Tax by Nanjing National Government between 1927-1937 and Its Effects |
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| YIN Hong-qun.The Policy of Regulating County Tax by Nanjing National Government between 1927-1937 and Its Effects[J].Journal of SHIHEZI University(Philosophy and Social Science),2013,27(1):102-106. |
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| Authors: | YIN Hong-qun |
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| Institution: | YIN Hong-qun(College of History and Culture,Hunan Normal University,Changsha 410081,Hunan,China) |
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| Abstract: | County tax system is related to the establishment of county finance,and the burden on farmers.Before 1927 there was taxation for county finance but no administration.In 1927-1937,Nanjing National Government actively promoted the regulation of county tax,including promotion of tax distribution system,regulation of county tax and improvement of tax collection.Judging from performance,the total revenue had grown,tax structure had been optimized,and tax system had been further normalized.However,the problem did not lie in "tax",but "administration":county tax lacked independence;the regulation of county tax cannot fit in with county administration;the partition of county finance caused the increase of collection costs,aggravating the burden of farmers. |
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| Keywords: | Nanjing national government county tax system policy |
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