民国时期过分利得税征收困境论析(1939—1948年)

On the Dilemma of Excessive Profit Tax Collection in the Republic of China(1939-1948)

过分利得税是抗战期间国民政府引进的一项新税制,其稽征方法多次变更。面对新税制的实施,各利益集团反应不一。官员和学者普遍认为该税是良税,推行意义非凡,他们为新税制的推行力行鼓噪;而民众对新税制的出台采取抵制不配合态度。在种种阻碍因素的合力下,新税制在征收过程中发生变异,与其他战时罗掘财源的税政无二致。过分利得税是国民政府引进西方新租税的一次有益尝试,为战时财政创收的同时,还是国民政府集中财权的一项措施。

Excessive profits tax is a new tax system introduced by the National Government during the Anti-Japanese War,and its collection method has been changed many times.Facing the implementation of the new tax system,various interest groups reacted differently.Officials and scholars generally believe that the tax is advantageous,and its implementation has great significance.So,they clamored for the implementation of the new tax system.But the public resists and incooperates with the introduction of the new tax system.Under the combined forces of various obstacles,the new tax system has undergone mutations in the collection process,which is no different from other tax policies that used to be the source money during the war.Excessive profits tax was a useful attempt by the National Government to introduce new Western taxation.While generating income for wartime finances,it was also a measure of the National Government to centralize its financial power.