民国时期营业税与民生主义

Sales Tax and Principle of People's Livelihood during the Republic of China

营业税是中国近代从西方引进的先进税种,营业税代替厘金是历史的进步。本文通过对其具体税制设计的分析,认为营业税税制体现了很强的民生主义原则。

Sales tax is an advanced tax which introduced from the West in modern China and analyzing the specific tax system design the paper believes that the specific tax system design still has strong principles of people s livelihood.