摘要
厘金是清朝统治者为镇压农民起义而抽征的工商附加捐费。厘金为害之烈成为近代最大的祸患之一。1931年南京政府成功地裁撤了厘金,使中国税制走上了正轨,一定程度上有利于民族资本主义的发展。但没有达到真正振兴中国民族经济的目的。
Lijin was a kind of industrial and commercial additional tax that waslevied for the purpose of suppressing peasants' uprising. It had become one of the greatest disasters in modern Chinese history. In 1931, the Nanjing national government succeeded in abolishing Lijin so that Chinese taxation began to step onto the right track. And it was good for the development of national capitalism to some extent. But it was not able to really revitalize the Chinese national economy.
出处
《江苏工业学院学报(社会科学版)》
2005年第4期70-72,共3页
Journal of Jiangsu Polyetchnic University:Social Science Edition
关键词
南京国民政府
厘金
裁厘
Nanjing National Government
lijin
abolishing lijin