南京国民政府个人所得税制度略论

Research on Personal Income Tax of The Nanjing National Government

1936年国民政府颁布的《所得税暂行条例》是近代中国第一部所得税法,截止1949年,它经过了三次修正。所得税的实施,使得国民政府公务员的薪俸收入在法定范围之内有所减少,同时也在一定程度上增强了对日抗战的财政基础。尽管南京国民政府时期的个人所得税为抗战的胜利作出了应有的贡献,但在战后继续开征所得税则值得商榷。因为财政的进步并不在于财政本身,而在于发达的经济和坚实的工业基础。国民政府时期落后的经济、薄弱的工业基础以及个人所得税制度本身的缺陷也就注定了个人所得税制度是先天不足的早产儿,最终只会无疾而终。

Income income tax in modern tax of the Nanjing National Government which was issued in 1936 is the first China . The promulgation of it strengthened the public finance for against the Anti-Japanese War, at the same time it reduced the civil servants＇ salary of the Nanjing National Government within the limits permitted by law. Although the personal income tax contributed to the Anti-Japanese War, after the War continuing to set up the personal income tax is to be deliberated . Because the development of public finance is not based on itself, but on the flourishing economy and industry. For its underdeveloped economy, weak industry and the drawback itself, the personal income tax would be doomed to be an inborn premature delivery baby, and pass peacefully away finally.