伪满洲国的县级地方财政

On County Finance of Puppet Manchuria

伪满洲国成立初期,县成为日本侵略者统治的重点,鼓吹实行县的"自治"。对于县级地方财政,通过建立以日本人为主体的税务监督署,牢牢控制了地方征税机关。在进行国税与地方税分离的同时,进行税制整理,并建立预算决算制度,通过改变旧军阀的"包办"财政,实现对县级地方财政的掌控。1935年《地方税法》发布,初步理顺了地方财政。1936年省地方费设立,蚕食了县市的财源,使本来便脆弱不堪的县级地方财政受到沉重打击。太平洋战争爆发后,伪满洲国亦建立战时体制,为此迫切要求县市实现财政自立,1940年再次对县级财政进行改革。日本侵略者通过对县级地方财政的掌控,实现了对中国东北地方的侵略和掠夺。

In the early puppet Manchuria era,Japanese invaders focused on the county governments and advocated to carry out autonomy of counties.As for the county finance,Japanese invaders kept a tight grip on the local tax organs by establishing the tax supervisions,which were dominated by the Japanese.They separated state taxes from local taxes,reformed tax system and established budget and financial statement system.Eventually,Japanese invaders controlled the local county finance by changing Chinese old warlords＇ financial system.In 1935,Bill of Local Taxes was enacted,initial rationalization of local finance was achieved.Provincial local fee,which was issued in 1936,encroached financial resources of counties and municipalities.So the poor local county finance deteriorated.After the Pacific War broke out,the wartime system was established in puppet Manchuria.Self-reliance of local county finance was needed urgently due to the wartime system,thus county financial system was reformed again in 1940.By local county financial control,the Japanese invaded and plundered NE China,