我国统税政策,开始于1928年卷烟统税的试办。1931年厘金税被正式裁撤,为弥补裁厘所造成的损失,南京国民政府决定按照卷烟统税的成规,创办统税。统税初时有五项,继而增加到七项,以后其范围又逐渐扩大,成为南京国民政府三大税收来源之一。对统税制度的正确认识,可以帮助我们更好地研究中华民国史,进一步认识国民政府的性质。 China’s tax policy, began in 1928, the trial of cigarette tax. In 1931, li tax was formally abolished. In order to make up for the losses caused by the sanctions, the Nanjing National Government decided to establish the unified tax in accordance with the convention on unification of cigarettes. The system tax initially had five items, and then increased to seven items. Since then, the scope of the system has been gradually expanded to become one of the three major tax sources for the Nanjing National Government. A correct understanding of the system of taxation can help us better study the history of the Republic of China and further understand the nature of the national government.