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通商口岸开放后,凭借条约和租界保护,在华外商一向无税或低税。如何对在华外商征税,一直是中央政府的一个难题。1928年前后卷烟统税的开征,系南京国民政府力图解决外商纳税问题的一次改革,它规定华洋商人须一体纳税,但在推行伊始,外商的抗税导致华洋商人税负不均,引起国内各界的强烈不满。南京国民政府在与外商协商无果后,采取了一系列非正式措施,包括鼓动罢工、暗杀破坏、利益交换等方式,迫使外商一同纳税,确立了华洋一体的税收原则,使卷烟统税成为南京国民政府的重要税源,为1931年的裁厘改统提供了借鉴。卷烟统税的开征过程,表明在近代中国的税改进程中,非正式措施是保障制度推行的重要方式。
After the treaty ports were opened, foreign investors in China have always been tax-free or low-taxed by virtue of treaties and concessions. How to tax foreign investors in China has always been a problem for the Central Government. Since 1928, the introduction of the CITR was a reform conducted by the Nanjing National Government to solve the problem of foreign taxpayers. It stipulated that Chinese merchants should pay taxes in one entity. However, at the beginning of the promotion, Strong dissatisfaction from all walks of life. After unsuccessfully negotiating with foreign merchants, the Nanjing National Government adopted a series of informal measures, including encouraging strikes, assassinations and vandalism, exchanging interests and other means, forcing foreign investors to pay taxes together and establishing the tax principle of integrating China with foreign countries, making the taxation of cigarettes a The important tax source of the Nanjing National Government provided a reference for the 1931 reform. The introduction of the tax on cigarettes shows that in modern China’s tax reform process, informal measures are an important way to ensure the implementation of the system.