抗战结束后,内战继而爆发,国民政府面临预算庞大,收支不能平衡,恶性通货膨胀,币值持续贬低,生产事业日益停顿等前所未有的财政困难与危机,为克服危难,立法委在此时重提临时财产税,引起社会各界广泛关注和争论,但最终法案得以通过。立法委有其进步性,但暴露出的问题也是“致命”的。 After the war ended, the civil war ensued. The National Government faced unprecedented financial difficulties and crises such as huge budget, unbalanced revenue and expenditure, deteriorating inflation, depreciation of the currency value and increasingly stagnant productive industries. To overcome the crisis, the Legislative Yuan reiterated at this time Temporary property tax, causing widespread concern and controversy in all sectors of society, but the bill was finally passed. The Legislative Yuan has its progress, but the problems exposed are also “deadly.”