民初安徽财税政策探析

The Analysis on Finance and Taxation Policy of Anhui Province in the Early Republic of China

民国初年安徽税收来源主要依托地方的田赋、厘金、盐税等项,财政困境一直没有得到有效改善。倪嗣冲虽曾试图通过创办银行,接济近代工矿实业,增加财源,然而收效甚微。为维系巨额的军费支出,只得压缩其他开支,甚至截留中央专款。军阀割据局面的存在不仅影响地方政府的财政供给,而且也制约了中央政府的财税收入。

In the early Republic of China, the tax revenue of Anhui Province mainly relied on local land tax, lijin taxation, salt tax and so on, and the fiscal difficulty had not been effectively improved. Though Ni Sichong, tried to increase financial resources by setting up banks and giving financial help to manufacturing and mining, only to receive tiny effect. To maintain the huge military spending, the government had to cut down other expenses, even intercepted the special fund from the central government. The sitution of warlordism not only hindered financial supply of local government, but restricted the revenue of central government as well.