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1936年,经过漫长的拟议、筹划,中国的所得税正式推出,尽管战争的阴云已经迫近华北,各方面条件尚不成熟。彼时,不只是纳税人没有明晰的会计核算,其他如税源、征税手段、税法遵从度、征纳关系等诸项要件也都不尽完备。作为一项不同以往“值百抽几”、计算简便的税种,所得税的征管需要征收人员具备文化、业务、道德等方面的过硬素质。在此情景下,时任国民政府财政部赋税司司长——负责直接税筹备工作的高秉坊,只好标新立异,完全摒弃声名狼藉的旧
In 1936, after a long period of planning and planning, China’s income tax was officially launched. Although the dark cloud of war has approached North China, conditions in various fields are still not yet ripe. At that time, not only the taxpayers did not have clear accounting, other elements such as tax sources, tax collection methods, compliance with the tax laws and the collection of relations were also incomplete. As a different past, “value of a few hundred pumping”, the calculation of simple tax, income tax collection and management staff need to have cultural, business, moral and other aspects of the excellent quality. Under such circumstances, Gao Bingfang, then director of the tax department of the Ministry of Finance of the Kuomintang government, responsible for the direct tax preparatory work, had no alternative but to renounce the infamous old