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解放战争的爆发与通货膨胀的加剧使全国财政陷入困境,为了弥补财政亏空,国民政府先后于1946年4月、1947年6月、1948年4月、1948年8月和1949年9月对《印花税法》进行了修订。①四年内五次修订,每次修订,印花税负都较前增加甚巨,②商民不堪重负,由此引发全国各地民情汹汹,聚讼不断。一、偷税漏税的频繁发生反映出政府的税收导向与当时经济发展程度不相称国民政府于1946~1949年先后五次修订《印花税法》,每次修订都以增加国家的财政税收为目的,对商民的赋税承受能力关注较少,据笔者查阅这一时期江西各地印花税的300余个诉讼案件发现,大部分情况都是因为漏贴或贴用不足额的印花税票而被处以重罚,而许多商铺无力缴纳,为了
The outbreak of the war of liberation and the intensification of inflation plunged the national treasury into a dilemma. In order to make up for the fiscal deficit, the national government successively conducted the war on April 1946, June 1947, April 1948, August 1948 and September 1949, Stamp Law “was revised. ① five times within four years, each revision, the stamp duty burden is increased by a huge margin compared with the previous, ② merchants overwhelmed, which led to the people all over the country raging, uninterrupted. First, the tax evasion frequent occurrence of tax evasion reflects the government’s tax guidance and the degree of economic development was disproportionate National government in the five years from 1946 to 1949, ”stamp duty law", each amendment to increase the country’s fiscal revenue for the purpose of The tax burden on merchants has paid little attention. According to more than 300 lawsuit cases that the author consulted on the stamp duty in different parts of Jiangxi Province during this period, most cases were found to be subject to heavy penalties for missing or affixed stamp duty stamps which were not enough. Many shops are unable to pay, in order to