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民国时期是中国从传统税制向现代税制转变的重要阶段。作为民国时期的著名经济学家,马寅初就整理和改革中国原有税制、建立和推行西方现代税制、划分国家与地方税收等问题提出了许多意见和建议。马寅初的税收思想以维护民众利益和发展社会工商业经济为根本出发点,将西方税收理论与中国国情相结合,倡导建立中央与地方适度分权的财政税收体制,对民国时期的税收政策和制度产生了深远影响,对当前的税收制度改革也有重要启示。
The period of the Republic of China was an important stage for China’s transition from the traditional tax system to the modern one. As a famous economist in the Republic of China, Ma Yinchu made many comments and suggestions on the issues of arranging and reforming the existing tax system in China, establishing and promoting the modern western tax system, and dividing the taxes at the state and local levels. The tax thought of Ma Yinchu takes the safeguard of public interest and the development of social economy as the basic starting point. Combining Western tax theory with China’s national conditions, advocating the establishment of a fiscal and taxation system decentralized by the central and local governments, resulting in the tax policies and systems of the Republic of China Far-reaching impact on the current tax system reform also have important implications.