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以营业税抵补地方裁厘损失是南京国民政府构建中央与地方税收权力关系的一个关键环节。然而,地方政府所订税则却遭到各地商界的强烈反对,以致税收纷争此起彼伏。国民政府颁布营业税法,试图缓和地方政府与商界之间的矛盾。随着财政危机的加剧,地方政府不得不与商界达成某种妥协,而中央税法则沦为一纸具文。南京国民政府实行以集权为主的分税制,未能合理调整中央与地方的税收关系,反而激化了地方政府与商界的矛盾,最终也使中央税收权力和政治权威面临严重挑战。
The business tax to compensate for the loss of local sanctions is the Nanjing National Government to build a central and local tax powers a key link. However, the local government’s tax conciliation has been strongly opposed by the business circles of various places, resulting in tax disputes one after another. The National Government promulgated the Business Tax Law to try to ease the conflict between local governments and the business community. As the fiscal crisis intensified, local governments had to come to some sort of compromise with the business community, while the central tax code was reduced to a piece of paper. Instead of rationalizing the tax relations between the central government and local governments, the Nanjing National Government implemented a tax-sharing system based mainly on centralization of power. On the contrary, it intensified the conflicts between local governments and the commercial sector, and finally brought serious challenges to the central tax authority and political authority.