【作者】 戴丽华；

【导师】 龚汝富； 匡小平；

【作者基本信息】 江西财经大学 ， 政治经济学， 2013， 博士

【摘要】 稳定的社会环境是税制得以持续的重要保证。印花税制是我国引进西洋税制的最先尝试,是中国传统税制向近代税制嬗变的重要标志。鸦片战争后,传统农业遭到破坏,中国被迫卷入了世界资本主义市场,加快了农业资本主义的步伐；国家资本主义应运而生,民族资本主义的崛起也带动了中国商品经济的发展,特别是19世纪70至90年代相对稳定的社会环境给中国的社会经济带来了难得的发展时机,这一时期,中国的商品经济得到前所未有的发展。鸦片战争使中国沦落为半殖民半封建社会,这彻底击碎了国人“夜郎自大”的黄粱美梦,越来越多的有志之士开始向西方学习寻求救国真理,由此经世济民的财经理论成为了他们学习的重点,被大量地引入中国。西方财税理论在中国的深入传播使晚清政府了解到印花税是西洋各国所通行之税种且收效甚好,于是在积极探索开拓新税源的过程中非常青睐于印花税,印花税由此成为了我国引进的第一个西洋税种。清政府于光绪二十八年和光绪三十四年进行两次试办。然而,在当时民力不足以承受过多的税负情况下,两次试办都是以敛财为急务,立新而不废旧,最终失信于民,未能使得印花税加以推广,仅限制在比较狭小的区域内,许多地区最终不得不暂停试办。民国肇建,百废待兴,支出日广,需款浩繁,北京政府决定积极开征新税,并将酝酿已久的印花税付诸实施,在清末《印花税则》的基础上制订了《印花税法(草案)》,随后又颁发了相关的法规章程,对印花税征收的各个环节都做出了明确规定和详细补充,其最初的制度设置堪称完备,由此建立起了我国印花税制的基本框架,后经多次修订使其税法体系更趋完善,印花税制在这一时期有了初步发展。但由于时局动荡,军阀割据愈演愈烈,地方拥兵割据,中央政权更迭不断,财权涣散,印花税的征管难以统一；加之政府管理缺失,税法设置后又出现超出立法程序的随意变动,地方上执法手段粗暴等一系列问题导致印花税摊销勒派,私印滥发严重,使印花税的税收本质发生变异,与其他苛捐无异,商民产生强烈的抵触情绪,诚信纳税意识不强,导致印花税征收的效果不佳。税收导向正确与否是税制能否健康发展的关键因素。南京国民政府成立后,由于推行了一系列积极的财经政策,近代工业取得了前所未有的发展。但好景不长,抗日战争的爆发中断了自1936年开始的新一轮经济增长趋势,广大的沿江沿海工商业发达的地区以及江苏、江西、安徽、湖南等农业发达地区先后被日军控制,沦陷区成为了日本帝国主义的政治奴役和经济掠夺的对象,民族资本急剧破产。由于南京国民政府统一了印花税的印制和征管工作,并进一步对印花税的稽征进行整顿,对地方摊销勒派、截留税款等严重问题进行肃清,有效地保证了印花税征管工作。同时,印花税制在这一时期也得到了很大的改进,如收复租界的印花税属地主权,按照立法程序来修订《印花税法》以及确立了税法的公平合理等原则,等等。但抗日战争的爆发也使国民政府初期印花税征管工作刚刚有了明显成绩却因此中断,广大的沿江沿海工商业地区的沦陷使印花税收急剧减少,加上军费的极速增长,迫使国民政府财政进入了战时财政阶段,多次修订《印花税法》,扩大了贴花凭证的范围,调整并酌量增加了税率,加重了罚则。加之后期的物价飞涨,通货膨胀加剧,虽然印花税收总额有所增加,但广大工商业的发展却因此遭致摧残。抗战结束后,由于内战的爆发,有所恢复的中国经济又陷入了混乱状态。军事上的节节败退使得军费激增,国民政府始终无法彻底根治财政赤字的顽疾,国民政府不得不绞尽脑汁弥补财政上的亏空,大量发行内债,增发法币和金圆券,举借外债,同时还奉行战时税收政策,其中,4年内进行了5次《印花税法》的修订就是其敛财税收的重要表现。其修订的宗旨无非是扩充税源,提高税率,加大罚则,最终使印花税由“良税”逐步沦为“苛捐”。由此,民国印花税制经历了前期的初步发展及逐步完善,最终在民国晚期发生本质蜕变,随着国民政府政权的倒台而中断。从税制发展的基本规律来看,社会经济发展状况是税收制度选择的基础、税收制度发展变革的源动力和税收制度发展变革方向及特征的决定因素。因此,税制的修订应以社会经济发展程度为参照,税收制度必须与一个国家的国民经济状况相适应,不能超越客观经济状况设置或改革税制。综观民国时期印花税制的发展历程,就其本身的税制引进而言并无可厚非,因为印花税本身具有其他税种所不具备的“取微用宏”优势,且商品经济的发展使得民间交往频繁,以商事活动中簿据和凭证为征收对象的印花税在税源上有所保障。但民国晚期政府的税收导向却出现较大问题,南京国民政府在超越社会经济基础上对《印花税法》进行频繁修订使商民难以承受,抗征、拒缴频发,且在整个税法制定过程中也出现了诸多弊端,如税法的制定过程并没有完全按照税收立法的程序来制定,不能使民众广泛参与,体现了太多的行政立法的强制性,由此说明民国晚期印花税制的中断主要是由于政府在税制设置过程中的过多行政干预造成的。同时,在印花税制的推进过程中,中央与地方也存在较多财权矛盾,越是有法不依则说明中央与地方的积弊越深,特别是在当时的财权已经出现下移趋势情况下,地方势力对税法强制推行的抵制也就在所难免。一直以来,中央对省级财政控制力度过强,将省级财权纳入中央财政的附属地位,省级财政税源急剧萎缩,同时又赋予县市地方过多的自治权,从而导致了省级财政无法调控好地方税收,由此造成了中央与地方的税收博弈中,地方上有法不依,执法不严,游离于税法的现象时有发生。此外,由于印花税征管中的有效管理缺失,使得勒销、摊派的弊病时有发生,印花税的本质发生严重蜕变,由“良税”沦为“苛捐”。然而,无可厚非的是,民国时期印花税的征管在某种程度上还是得到了改进,如实行和推广简化贴花办法、通过多种渠道进行税收宣传以及在整个税务系统进行征管竞赛等做法在当今税收征管工作中仍算是比较先进的方法,对营造良好的税收环境有很大的促进作用。这些对我国今后的印花税制改革都将是有益启示,使我们更加关注于税法的合理性和可行性的有益探索,积极推进“分税制”改革,进一步深化税收征管体制内部改革。更多还原

【Abstract】 Stable social environment is an important guarantee of the sustainable tax system. The stamp tax system was China’s first attempt to introducing western tax system, which was an important symbol of transition from traditional Chinese tax system to the modern tax system. After the Opium War, traditional agriculture was destroyed, China was involved in the world capitalist market unwillingly, and these accelerated the pace of agricultural capitalism; Bureaucratic capitalism emerged as the times require, and the rise of national capitalism had also led to the development of commodity economy in China especially from1970s to1990s during which relatively stable social environment had brought the rare development opportunity to China’s social economy. During this period, China’s commodity economy had developed unprecedentedly. The Opium War led China into a semi colonial and semi feudal society, which thoroughly shattered the"extremely arrogant" fool’s paradise, more and more persons of noble aspirations began to learn from the west to seek truth to save their country, thus financial theory which had been widely introduced into china has become the focus of their study. Due to the wide spread of western financial and tax theory in China, late Qing government was aware of the stamp tax was popular among western countries and highly effective, so in the process of developing new sources of taxes it was in favor of the stamp tax, and stamp tax had become the first western tax introduced in our country. The Qing government tried to run stamp tax in1903and1908respectively. However, at that time the genneral public can’t bear the extremely heavy tax burden, and two trials aimed to collect money, establishing the new while without destorying the old, thus eventually the government lost the trust of the people, and failed to promote the stamp tax, only limited within relatively narrow areas, and many regions eventually had to suspend it. Until the Republic of China newly established, a lot of things waited to be rebuilt, the Beijing government decided to levy new taxes, stamp duty which had been prepared for a long time had been implemented, which was based on the "Stamp Tax Rules" of late Qing Dynasty and changed into "Stamp Tax Law (Draft)". After that, the government issued related laws and regulations which defined and complemented all aspects of the collection of stamp tax, thus established basic framework of Chinese stamp tax, after several amendments to make the tax system’more perfect, the stamp tax has developed in this period. But because of the turbulent political situation, the warlord intensification, and local separatism, central regime changed constantly, finance slacked, it was difficult to collect stamp tax and due to the lack of government management and local powers enforced the law rudely, thus changed the nature of the stamp tax, so the people produced conflicting feeling and lost the good faith in tax payment, resulting in the poor performance of the levy of stamp tax.The tax guide’s correct or not is the key factor to the healthy development of the tax system. After the Nanjing national government was founded, as a result of the implementation of a series of positive financial policy, modern industry developed unprecedentedly. But good times don’t last long, the outbreak of the anti-Japanese war interrupted a new round of economic growth trend since1936. The majority of the coastal industrial area and Jiangsu, Jiangxi, Anhui, Hunan and other developed agricultural areas had been controled by the Japanese and these areas became the target of the political and economic exploitation of the Japanese imperialists, thus the national industry went bankrupt quickly. Because the Nanjing National Government unified, the work of print and collection and further rectified the collection of the stamp tax and other serious problems, the levy of stamp tax had been effectively ensured. At the same time, stamp tax system in this period had also been greatly improved, such as the recovery of concession of stamp tax in accordance with the legislative process of territorial sovereignty, to revise the "Stamp Acf" and the establishment of a fair and reasonable principle of tax law, etc. But the outbreak of the anti-Japanese war had interrupted the tax collection and management work which just achieved obvious good results. The occupation of coastal industrial and commercial areas decreased the stamp tax sharply, with military cost fast growth, forced the national government into wartime finance stage to amend "Stamp Tax Law" many times, to expand the range of decals vouchers, to adjust and increse modestly the tax rate and to increase penalties. In addition the soaring prices, inflation, although the stamp tax revenue had increased, the development of industry and commerce was badly destroyed. After the anti-Japanese War, due to the outbreak of the civil war, the just recovered Chinese economy had fallen into disorder again. Military retreat brought a surge of military cost. The national government had been unable to eradicate the fiscal deficit problem, so it had to rack its brains for fiscal deficit to issue a large number of domestic debt, currency and gold yuan, to borrow and also to pursue the wartime tax policy, of which,"stamp act" had been revised5times4years, which is the important manifestation of accumulating wealth. The purpose is to expand the source of tax revenue, improve tax rate, increase penalties, thus eventually the stamp duty completely changed from"good tax"to "heavy tax". Thus, the stamp tax system has undergone the initial development stage and gradually perfect, then final essential transformation in the late Republic of China and interrupted with the national government regime collapse.The economic and social development of a country is the basis of the choice of the tax system, is the driving force of development of changes of the tax system, and is the decisive factor in the direction changes of the tax system. Therefore, the revision of tax system should be based on the degree of social economic development as reference, and the tax system must be compatible with the national economic situation, and it can not go beyond the objective economic condition to set or reform tax system. Looking at the development history of the Republic of China stamp tax system, the introduction of its own tax system had no ground for blame, because stamp tax itself had the advantage of "collecting small amount but accumulating large amounf" and the source of stamp tax was ensured due to the frequent exchanges among people promoted by the commodity economy. But there was a big problem in the late Republic of China government tax direction, the Nanjing national government frequently revised the"Stamp Tax Act" beyond the social economy, thus made the business people unbearable and refuse to pay frequently. What’s more, there were lots of disadvantages among the draft of the tax, for instance, during the draft of tax, the government didn’t act strictly according to the legislative procedure, and the absence of people’s extensive participation and too much mandatory administrative legislation, thus illustrated the interruption of the late Republic of China stamp tax system was mainly due to too much interference in the process of setting the tax system by the government.At the same time, in the promotion process of stamp tax system, there were many contradictions between central and local governments, because the long-standing abuses reflected these contraditions, especially at the time the downward trend of the property ownership had appeared, and local forces imposed resistance towards the enforecement of the tax, which can hardly be avoided. All along, the central control of local finance strength was too strong and put the provincial finance into the subsidiary role of central finance, so the provincial fiscal revenue shrinked rapidly, but also gave the local too much autonomy, which led to the provincial public finance can not control the local tax, resulting in tax game of central and local, the local failed to observe and enforce the tax law often. In addition, due to lack of effective management of tax collection, the ills of apportion occurred often, the nature of stamp tax transformed seriously from "good tax"to "heavy tax". However, no ground for blame was the period of the Republic of China, the stamp tax collection and management in some extent had improved, such as the implementation and promotion of simplification of the tax, through a variety of channels running the collection contest in the entire tax system, which was still more advanced method even in today and had a geat role in creating good tax environment. These will be beneficial enlightenment to our country’s future stamp tax reform, and will make us more aware of the feasibility and rationality of the tax law, and actively promote the "tax system" reform, to further deepen the internal reform of tax collection and management system.更多还原