| 1931年南京国民政府裁厘述论 |
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| 引用本文： | 陈跃.1931年南京国民政府裁厘述论[J].江苏工业学院学报(社会科学版),2005,6(4):70-72. |
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| 作者姓名： | 陈跃 |
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| 作者单位： | 安徽师范大学社会学院 安徽芜湖241000 |
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| 摘 要： | 厘金是清朝统治者为镇压农民起义而抽征的工商附加捐费。厘金为害之烈成为近代最大的祸患之一。1931年南京政府成功地裁撤了厘金,使中国税制走上了正轨,一定程度上有利于民族资本主义的发展。但没有达到真正振兴中国民族经济的目的。
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| 关 键 词： | 南京国民政府 厘金 裁厘 |
| 文章编号： | 1672-9048(2005)04-0070-03 |
| 修稿时间： | 2005年10月18 |
A Tentative Analysis of the Abolition of Lijin by the Nanjin National Government in 1931 |
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| CHEN Yue.A Tentative Analysis of the Abolition of Lijin by the Nanjin National Government in 1931[J].Journal of Jiangsu Polyetchnic University:Social Science Edition,2005,6(4):70-72. |
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| Authors: | CHEN Yue |
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| Abstract: | Lijin was a kind of industrial and commercial additional tax that waslevied for the purpose of suppressing peasants' uprising.It had become one of the greatest disasters in modern Chinese history.In 1931,the Nanjing national government succeeded in abolishing Lijin so that Chinese taxation began to step onto the right track.And it was good for the development of national capitalism to some extent.But it was not able to really revitalize the Chinese national economy. |
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| Keywords: | Nanjing National Government lijin abolishing lijin |
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