论文部分内容阅读
1931年南京国民政府废除厘金后,各省市随即开始酝酿新税来弥补税收亏损,如特种消费税、国税和营业税等。中央政府在明确划分国税和省税之后,逐步实施中央与地方财权分离,而营业税作为地方税应运而生。中央政府授权各省自主开征后,营业税颇受各地政府的青睐,厘金裁撤与广州市营业税开征之间存在因果关联性。在此背景下,广州营业税便开始征收,有必要考察厘金废除后广州营业税在地方税收中所扮演的替代角色。
After the abolition of likin by the Nanjing National Government in 1931, the provinces and municipalities began to brew new taxes to make up for tax losses such as special consumption tax, national tax and business tax. After the central government clearly divided the national tax and the provincial tax, it gradually separated the financial power from the central government, while the sales tax came into being as a local tax. After the central government empowered provinces to start their own businesses, the sales tax was favored by all local governments. There was a causal link between the reduction of the sales tax and the taxation of Guangzhou’s business tax. In this context, Guangzhou business tax began to be levied, it is necessary to examine the abolition of Li Jin Guangzhou business tax in the local tax revenue to play an alternative role.