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1940年代,中国先后经历了抗战和内战,国民政府面临空前严重的财政经济困难。为挽救危机,抗战时期一些经济学者曾提出开征临时财产税的主张;内战期间立法院财政金融委员会启动临时财产税的立法进程。经过激烈争论和反复修改,《临时财产税条例》最终在立法院获得通过。临时财产税对豪门资本无可奈何,反而将工商业作为主要课税对象,故遭到工商界的强烈反对和经济学界的质疑,加深了政府与社会的矛盾,成为了加速国民党政权崩溃的一剂“毒药”。
In the 1940s, China experienced one after another the war of resistance and the civil war, and the national government faced unprecedented financial and economic difficulties. In order to save the crisis, some economists during the War of Resistance Against Japan put forward the proposal of levying temporary property tax. During the civil war, the Legislature Financial Committee started the legislative process of temporary property tax. After heated debates and repeated changes, the Provisional Property Tax Ordinance was eventually passed by the Legislative Yuan. The Provisional Property Tax has nothing to do with the wealthy capital, but instead takes the business and industry as the main tax object, it has been strongly opposed by the business circles and questioned by the economics circle, deepening the contradictions between the government and the society and becoming a factor in accelerating the collapse of the Kuomintang regime. poison".