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抗战爆发后,南京国民政府为缓解财政危机、改善税制,进行了一系列税制改革,其中,战时消费税是其中开征的一项新税。国民政府开征此税除了增加财政收入之目的外,还希望能达到货运畅通、平抑物价等目的,然而,在实施过程中,由于税目设置不合理、商品等级划分不明晰、征课技术不科学等原因,实施效果并不理想,引起社会各界的不满,甚至引发抗税罢市风潮。但是,战时消费税的开征在一定程度上支持了抗战,同时也有利于税务行政的统一。
After the outbreak of the war of resistance against Japan, the Nanjing National Government conducted a series of tax reforms to ease the financial crisis and improve the tax system. Among them, the consumption tax during the war was a new tax levied therein. In addition to the purpose of increasing revenue, the Kuomintang Government also hoped to achieve the purpose of smoothing freight flow and stabilizing prices. However, in the course of implementation, due to the unreasonable establishment of tax items, the unclear classification of commodities and unscientific taxation techniques The reason is that the implementation effect is not satisfactory, causing dissatisfaction from all walks of life in the community and even triggering a wave of anti-tax bargaining. However, the introduction of wartime consumption tax to a certain extent, supported the war of resistance, but also conducive to the unity of the tax administration.