论文部分内容阅读
民国后期,自我标榜民主宪政的南京国民政府在构建现代税制进程中为了满足战时财政需求,一再开征各种苛捐杂税,其中“自卫特捐”税便是支应地方政府军事经费的一项临时性专项税捐。“自卫特捐”税开征至失败的年余时间内,较为独特地反映了民国税制晚期衰变的各种特征和弊窦,成为民国税制现代化进程堕入崩溃末路的缩影。
In the latter part of the Republic of China, the Nanjing National Government, which self-proclaimed the democratic constitutional government, has repeatedly introduced levying and miscellaneous taxes in order to meet the financial demands of wartime in the process of building a modern taxation system. Among them, the “self-defense special donation” tax is a temporary allowance for military expenditures by local governments Sexual special tax. During the remaining years from the launch of the special autonomy tax to the failure, it reflected the characteristics and disadvantages of the late decay of the tax system in the Republic of China. It became a microcosm of the collapse of the tax system modernization in the Republic of China.