论文部分内容阅读
奢侈税流行于西方国家,主要面向富人及奢侈品征收。1810年,普鲁士王国首创此税。近代中国效法西制,引入奢侈税。1927年,“宁汉合流”之后,国内“打倒列强除军阀”的呼声甚高,控制北京政府的直奉军阀成为众矢之的,京、津、冀地区的西面、南面被阎锡山、冯玉祥、蒋介石的军队包围,且局部地区屡有冲突。面对威胁,北京政府扩充军员,增加装备,军费支出骤然增加,苛捐杂税也相应开征。家主要
Luxury tax is popular in Western countries and is mainly levied on wealthy and luxury goods. In 1810, the Kingdom of Prussia pioneered this tax. Modern China follows the Western system and introduces a luxury tax. In 1927, after the integration of Ning and Han, the voice of the people in the country that “overthrew the warlords and expelled the warlords” was very high and the Zhifeng warlord who controlled the Beijing government became the target of public criticism. The west and south of the Beijing, Tianjin and Hebei regions were controlled by Yan Xishan , Feng Yuxiang, Chiang Kai-shek’s army surrounded by repeated conflicts in some areas. In the face of the threat, the Beijing government expanded its military personnel and increased equipment. Sudden increases in military expenditures and corresponding drastic taxes and levies were also introduced. Home main