摘要
晚清以降,为因应财政困境和谋求税制转型,裁撤厘金与引入西洋直接税一直是清末至民国时期历届政府的财政改革目标。国民政府统治时期,财政顾问甘末尔教授在对中国的税收环境进行考察后,向国民政府上呈《税收政策意见书》,排除众意认为中国不宜引进西洋直接税。在意见书中,甘末尔阐释了基二维的税制理念,即先期理论构建与经济基础,国民政府综合考虑后中止了所得税与遗产税的推广。抗战时期,国民政府为筹取战争资费而强行开征直接税,最终仍以失败告终。虽然时人对甘末尔意见书褒贬不一,但这些观点都存在片面性。以历史脉络为基点,甘末尔意见书对中国近代税制转型有两点影响不可忽视,即对我国早期引入西洋先进租税理念有所助益和对近代以来国内致力于税制改革的潮流给予警示。
Since the late Qing Dynasty,in order to cope with the financial difficulties and seek the transformation of the tax system,abolishing Lijin and introducing western direct tax have been the financial reform goals of successive governments from the end of Qing Dynasty to the Republic of China.During the reign of the Nationalist government,Professor Kemmerer,a financial consultant,submitted a"tax policy proposal"to the national government after investigating China’s tax environment,ruling out public opinion that China should not introduce western direct taxes.In his proposal,Kemmerer explained his two-dimensional tax system concept,that is,the theoretical construction and economic basis.After comprehensive consideration,the government stopped the promotion of income tax and inheritance tax.During the Anti Japanese War,the government imposed direct taxes to collect war expenses,which ended in failure.Although there were different opinions on the proposal,they were all one-sided.Based on the historical context,the proposal of Kemmerer had two effects on the transformation of China’s modern tax system,which could not be ignored,that is,it helped China to introduce the advanced western tax concept in the early stage and gave warning to the trend of domestic tax reform since modern times.
出处
《私法》
2021年第2期275-289,共15页
Private Law Review
基金
教育部人文社会科学研究规划基金项目“百年中国所得税法史研究(1914—2014)”(17YJA820039)阶段性成果
作者简介
韩龙河(1991-),北京大学法学院2018级博士研究生,主要研究方向:法律史。
