论战时四川营业税制度的改革

• 作 者: 柯伟明
• 机 构: 中山大学历史系,
• 出 处: 抗日战争研究
• 发表日期: 2013年03期
• 关键词: 抗日战争 四川 营业税 改革

作为南京国民政府时期从西方引进的一个现代地方税种,营业税在地方财政税收中具有非常重要的作用。抗战爆发以后,为适应战时财政需求,四川省政府先后委派关吉玉和张镜明任营业税总局局长。两任局长均采取一系列改革措施,优化了营业税征收管理制度,并在实践中取得显著成效。战时四川营业税制度改革表明,抗日战争的“刺激”是政府不断完善税收制度的重要动力,由此而带来的税收增长对支持抗战财政有着重大而特殊的历史意义。

As a modern local tax introduced from the West during the period of the Nanjing National Government, business tax has a very important role in the tax revenue of local governments. After the outbreak of the war of resistance against Japan, in order to meet the financial needs in wartime, the Sichuan provincial government successively appointed Guan Jiyu and Zhang Jingming as the director of the General Administration of Taxation. Both directors take a series of reform measures to optimize the business tax collection and management system, and achieved remarkable results in practice. The reform of the business tax system in Sichuan during the war showed that the “stimulus” of the War of Resistance Against Japan was an important driving force for the government to constantly improve the taxation system. The tax revenue growth brought by it was of great and special historical significance for supporting the fiscal war of resistance.