论文部分内容阅读
1888年明治政府通过立法,建立了近代的町村公共财政制度。到明治末年,政府对这一制度进行了初步修改,巩固了町村的财政基础。一战后的大正民主运动,推动了町村财政的民主化,取得了义务教育费国库负担、设立町村独立税等成果。但在世界经济危机的冲击和日本发动对外战争的背景下,政府开始推行地方财政调整制度,1940年税制改革中配付税制度的实行,标志着这一制度恒久化的同时,也表明町村财政已完全被纳入到战时体制中。
In 1888, the Meiji government passed legislation and established a modern municipal and public finance system. By the end of the Meiji era, the government made a preliminary revision of this system and consolidated the fiscal foundation of the towns and villages. The Dazheng democracy movement after World War I promoted the democratization of township and village finance, obtained the treasury burden of compulsory education and set up the independent tax for towns and villages. However, under the impact of the world economic crisis and the war against Japan launched by the Japanese government, the government began to implement the local fiscal adjustment system. The implementation of the system of matching and taxation in the tax reform in 1940 marked that this system was permanent. Be included in the wartime system.