中国近代史上分税制财政体制的尝试

Practice of the Distributive Tax System in Modern China

中国分税制财政体制的引入和尝试,在时间上并不晚于日本。日本吸收欧美的财政制度起步于明治维新,形成于二战之后。我国分税制的引入起步于洋务运动和戊戌维新时期,但开始实行分税制却在民国初年,要比日本早得多。但遗憾的是没有坚持下来,到1994年又开始正式实施,至今仍处在完善之中。现分析分税制引入中国的时间和原因,认为西学东进是分税制进入中国的载体,行省制度的变革是分税制尝试的契机,政府财政困难是分税制实施的现实。并考察民国初年分税制实施的进程、税收和支出的划分及其特点,分析分税制被取消的原因、民国初年分税制在制度创新上的意义和分税制中所存在的缺陷,指出目前完善我国分税制财政体制可借鉴的经验教训。

The introduction and implementation of distributive tax system in China is earlier than Japan, which absorbed the European and American model during the Meiji Reform and formed their own system after the Second World War. China introduced the system during the Westernization Movement and Reform Movement of 1898, but was implemented in the first year of the Republic of China. Unfortunately, it did not last long. However, it was put back into practice in 1994 and is in a process of improvement now. This paper points out that the Eastward Spread of Western Learning was a medium for the introduction of distributive tax system into China and the Branch Secretariat Reform provided an opportunity for its implementation, and that the state financial difficulty made it a reality. The paper discusses the implementation process of the system and the causes of its termination from a historical perspective. It also analyses its implications for system innovation as well as the weaknesses in its implementation at that time, which can be referred for the present practice.