民国时期牙税制度的嬗变——以河北省为考察对象(1912—1937年)

Broker Tax Regulation in the Period of Republic

1912—1937年,河北省颁布实施了一系列有关牙税的政策法规,先后采取了牙税盈余和牙帖税并征制度,牙税等级征收制度,牙税包商征收制度,牙税自征、代征与包征制度和牙行营业税征收制度,促进了牙税制度的规范化和制度化。随着牙税制度的嬗变,牙税的性质不断变化、反复,课税的主体和客体亦随之改变、反复。民国时期牙税制度既有可圈可点之处,亦存在一定的局限性,反映了政府税收理念的理解和实践。

From 1912 to 1937,Hebei province promulgated and implemented a series of policies and regulations related to broker tax,and successively adopted the system of broker tax surplus and broker post tax,the system of broker tax grade collection,the system of broker tax collector collection,the system of broker tax self-collection,agent and package collection and the system of broker business tax collection,which promoted the standardization and institutionalization of the broker tax system.With the evolution of broker tax system,the nature of tax changes and repeats,and the subject and object of taxation also changes and repeats.The broker tax system in the Republic of China has some commendable points,also has some limitations,which reflects the understanding and practice of the government's tax idea.