从伪满末期税制看日本殖民统治

A View on Japanese Colonial Domination from Tax System of Late Puppet Manchukuo Period

1941年太平洋战争爆发后,日本帝国主义在伪满实行了四次战时大增税。随着战争的不断加剧,税率逐年提高,征税种类不断增加,征税范围屡次扩大,衣食住行都要征税。伪满末期的税收搜刮随着战争升级而逐步加强,而且由于增税政策的实施及关税的骤减,以消费税为中心的内国税成为岁入的主体。日本帝国主义不仅制定了苛刻的重税制度,还利用税政的组织机构来保证税收的执行,疯狂地掠夺东北人民的财富。这种竭泽而渔的税收搜刮体现了日本帝国主义对东北的侵略本质。重税制度下,伪满对日本人与中国人的区别对待,也充分揭示了日本对伪满的殖民统治本质。

The Japanese imperialists implemented four wartime tax increases in Manchukuo after the Pa- cific War broke out in 1941. As the war intensified, the rate had increased year after year, at the same time, the number of taxation grew and the scope of taxation expanded gradually with all sides of basic necessities been taxed up. Last but not least, the Japanese imperialists not only developed a harsh heavy tax system, but also used the organization of tax affairs to ensure the implementation of the tax, insanely plundered the wealth of northeast people. This crazy tax plunder reflects the invasion nature of the Japanese imperialists. Moreover, under the heavy tax system, this discrimination against Chinese people also fully re- veals the nature of Japan＇s colonial domination.