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1930年南京国民政府在海关进口税计征中实施关金政策,确保了关税收入的持续增长,稳定了政府的财政,促进了国民政府的巩固。抗战爆发后,国民政府不断调整关金政策,将原本专用于关税缴纳的特殊票据关金券用于公债募集,并用作市面流通的货币,从而极大地发挥了关金政策的抗战功用。
In 1930, the Nanjing National Government implemented the policy of customs clearance on the import tax of customs, ensuring the continuous growth of tariff revenue, stabilizing the government’s finance and promoting the consolidation of the national government. After the outbreak of the War of Resistance Against Japan, the Kuomintang government kept adjusting the policy on customs clearance and used the special note-off vouchers originally intended for the payment of customs duties for raising public bonds and using it as a currency for circulation in the market, thereby greatly exerting the anti-Japanese war function of the policy of gold clearance.