【作者】 付志宇；

【导师】 章启辉；

【作者基本信息】 湖南大学 ， 专门史， 2009， 博士

【摘要】 近代中国的税收制度经历了从传统的以简单直接税为主体税种向以间接税为主过渡并进入以现代的直接税为主的现代化过程。按照近代中国的朝代更迭和经济发展状况,该现代化过程大致可以分为发端、奠基、成型和嬗变四个阶段。其中清末为发端时期,清政府首次提出国地分税,对税制改革做了初步尝试;思想界则有重商派、洋务派和维新派等不同阶层的人士先后提出了税收改良主张。北洋政府时期为奠基时期,政府对旧有的税制进行了调整,初步划分了国地税收,推行了一些新税种,取得了一定的成就,奠定了现代税制的基础;在思想领域则有北洋政府的理财家、资产阶级革命派和民间的财政专家就如何进一步改进税制展开有益的探索。南京国民政府前期为定型时期,政府从税收体制上明确了中央和地方间的税权分配关系,在关税自主、裁厘改统以及所得税的开征等方面做了大量的努力,基本上形成了以现代直接税为主体,其他间接税和财产税为补充的现代化税制体系;南京国民政府的财政官员和经济学家对改善政府财政状况,调节收入分配,充分实现税收制度的现代化等诸多问题进行深入思考。南京国民政府中后期为嬗变时期,由于受到抗日战争和国内战争的影响,政府把税收的职能转向筹集财政收入、保障军事开支上,因此主动调整税制,采取有力措施,如实行田赋“三征”、盐专卖以及开征遗产税、战时消费税、过分利得税等权变做法,使得税收现代化在非常时期发生了变异;在这一时期政府当局和专家学者对战时税制和复员税制展开热烈讨论,并对南京国民政府前期的税制进行反思,提出许多善意的改革建议。经过上述四个历史阶段的发展演变,近代中国完成了税收的现代化进程,确立了符合现代税收理论,适应资本主义工商业发展的税收模式,从税收体制、税收制度和税收管理三个方面构建起一整套完备的资本主义税收体系。通过对近代中国税收现代化进程及其思想史的考察,可以看出这一过程是在近代遭遇来自外界挑战的历史条件下中国政府主动进行的制度安排,在思想界则表现为努力吸取西方税收理论的优秀成分和西方税收制度的先进经验;这一过程也是现代税收理论与中国这个特定环境的融合,在近代这个特定时期内中国政府及其思想界结合自身实际,创造性地调整和改革税收制度;这一过程也是一个渐进式的变革,通过四个历史时期循序渐进的税制改革,分阶段、分步骤地完成了税收的现代化目标,取得了一定的历史成就。同时,由于受到历史条件和生产力发展水平的制约,近代中国的税收制度及其思想仍有不少应有的历史任务未竟,存在如土地税改革失误,间接税制不尽合理,直接税制不健全,地方税落后以及税收水平较低等诸多问题。考察这一过程所体现出来的历史特征,对于我国当前的税制改革具有重要的历史借鉴意义。参考近代中国税收现代化的成败得失,可以从税收体制、制度和管理三个方面对中国下一步的税收改革提供观察的视角。更多还原

【Abstract】 The taxation system in recent China proceeded in the three stages from the traditional simple direct tax to indirect tax, then to modern direct tax as main tax. In accordance with the change of dynasties and economic development in recent China, the tax modernization process can be divided into more or less the originator, the foundation, shaping and variation times. Among these four periods, the later Qing dynasty is the originator.The Qing government brought up the tax divided for the first time, attempted to tax reform initially. The mercantilism, westnization and restoration thinkers claimed the tax improvement opinions sequencely. The Beijing government period is the foundation. The government adjusted the old tax system, divided the centre tax and local tax, pushed the new taxes, settle the basic of modern tax system. The financier in government, the Bourgeois revolutionlist, and the finance schlor explored the tax amelioration actively. The former national government period is the shaping time. The government definited the tax power distribution between cetral and local governments, shaped the modern taxation ststem taken direct tax as the main tax. The officer and the economist ponder the many tax problems deeply. The middle and later national government period is the variation time. The government modulated the taxation system with the situation changed, made the tax modernization differently. The authorities and the experts discussed the taxation in war time and demobilized time ardencially, meditated the beforetime taxation system,and put forward the many goodwill suggestion. The recent China accomplished the taxation modernization course successfully, established the tax model according with the modern tax theory, constructed the intergrate capitalism taxation system.Through the review about the taxation modernization in recent China, we can find the process is the positive system planning by the government be faced with the external pressure, and the thinker absorbed the advanced experience. The process is also that the government and the experts created the taxation renovation combine the theory with the practice of China. The process is also the progressive reform, realized the goals step by step adapt with the historic event and productivity then.At the same time there are much problems, such as the mistakes of land tax renovation, the unfits of indirect tax, the disorders of direct tax, the bad contidions of local tax, and the low level of tax income, cant be solved as limited by the historial conditions and economic development.The review is valuable to the nowadays taxation syatem reform. It can provide the eye angles to the next step from the three parts with the taxation system, tax sorts and taxation management.更多还原