空间与税收:晋察冀抗日根据地税制属人属地原则述论

Space and Tax:On the Principle of Nationality and Territorialism of Tax System in Jin-Cha-Ji Anti-Japanese Citadel

空间因素对税制结构与税收秩序的建构具有重大影响,其突出表现之一就是属人与属地原则的设置。为妥善处理纳税人居住地、财产收入所在地以及纳税责任地等之间存在的空间分隔问题,晋察冀抗日根据地民主政权吸收现代西方财税原理,借鉴中国传统税制经验,并根据边区的现实情况,逐步形成了一套比较完善的属人属地计征制度,建构了一套较为合理的税收空间秩序。这些举措实为中国赋税制度史上的一大创举,彰显了中国共产党人卓越的制度创新能力。

The spatial factors have a great influence on the construction of tax system structure and tax order,and the establishment of principle of nationality and territorialism is a prominent manifestation of this influence.In order to properly handle the problem of spatial separation between the residence of taxpayers,the location of property income and the place of tax liability,etc,the democratic regime in the Jin-Cha-Ji Anti Japanese base area absorbed the modern western fiscal and taxation principles,drew lessons from the experience of the traditional Chinese tax system,and according to the actual situation of the border areas,gradually formed a set of relatively perfect principle of nationality and territorialism of tax system,and constructed a set of reasonable tax spatial order.These measures are a great pioneering work in the history of Chinese tax system,and showed the outstanding system innovation ability of the Chinese Communist Party members.