民国时期天津牙税向营业税的过渡——以油行为例

From Teeth Tax to Sales Tax of Tianjin in Republic of China-in Case of Oil

天津油行牙税自清始征。1925年,牙税由经纪包办改为招商投标承包征收,既增加政府财政收入,又避免牙行经纪垄断牙税征收。但在具体操作过程中,包征商为攫取利润而肆意增加税额,政府为获取税收而无视其间危害,商民抗税呼声此起彼伏。为解决此弊病,天津自1931年改征营业税,商会取得营业税包征权。这一过程的内在成因十分复杂,涉及中央和地方政府、工商团体、商民间的利益纠葛和平衡问题,亦反映了民国政府进行税制改革面临的种种问题。

Imposed the oil teeth tax from Qing dynasty inTianjin. The merchants-tender replaced broker in 1925. But in this course,the fight for tax happened continually because the merchants increased tax rate arbitrarily,and the government overlooked the harm in order to gain finance income.