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自汉代到民国,酒税作为国家财政收入的重要来源之一,政府对其或进行专卖,或进行征税。进入民国以后,中央政府为整顿旧制,增加财政收入,多次划分国家、地方税税收,酒税始终被列为国家税收之中。地方政府鉴于此税源的收入颇丰,便创办了酒捐,自收自支。呼伦县的酒捐,由东省特别区市政管理局海拉尔市政分局负责征收,收入划归地方财政,通常用于公议会补助费、教育经费、市政总、分各局的经费等。其中,市政分局的酒捐经费主要用在经征费、工资薪水上。
Since the Han Dynasty to the Republic of China, alcohol tax as one of the important sources of state revenue, the government monopoly or monopoly, or tax. After entering the Republic of China, the central government for the rectification of the old system, increase revenue, many national and local tax revenue, wine tax has always been included in the national tax. In view of the rich income of this source of revenue, local governments set up wine donations to make their own payments. Hulun County’s wine donation is collected by the Hailar Municipal Bureau of the Municipal Administration of the Special Economic Zone in the Eastern Province. The income is allocated to the local government, which is usually used for public service subsidies, education funds, municipal administrations and sub-offices. Among them, the Municipal Branch of the wine donations are mainly used in the levy, wage salaries.