民国时期的浙江营业税述论

Discussion on the Sales Tax of Zhejiang Province in Republic of China

厘金是晚清政府为镇压天平天国运动、筹措军费而采取的措施,随着时间的推移,其弊端日益显现,从而导致国民政府时期裁厘改税的施行。作为裁厘后财政收入减少的弥补举措,中央有统税和特种消费税的举办,地方则为营业税。浙江作为实施营业税较早的省份,有着其自身的特点和原因。

The Late Qing Government levied Likin,which was an important measure of raising military expenditure for suppressing the Taiping Rebellion Army. As time went by,its drawbacks became more prominent,which led to the National Government to cancel Likin and carry out excise. For the purpose of making up financial revenue after canceling the Likin,the central government levied the consolidated tax and special consumption tax,with the local government levied sales tax. As one of the earliest province which levied the sales tax,Zhejiang province had its own characteristics and reasons.