战后所得税稽征与官商博弈(1945-1949)

Income Tax Collection and the Game Between Government and Business after the Anti-Japanese War(1945-1949)

抗战胜利后,国内战火重燃,为满足巨额的财政支出需要,增加税收收入,国民政府频繁变更所得税的稽征方式,所得税逐渐沦为国民政府筹集战费的工具。政府与商人团体围绕“恢复查账”“标准计税”“六倍估缴”等问题展开激烈的博弈与较量。简化稽征是国民政府在特殊形势下采取的一种权宜变通之举,虽然简化稽征降低了征税成本,提高了征税效率,但是破坏了所得税制的公平合理原则。简化稽征不仅未能达到“简化”的效果,反而激起纳税人的极力反对与抵制。同时,国民政府以行政命令方式代替税法的做法,不仅破坏了所得税法的严肃性和权威性,而且进一步激化了征纳双方之间的矛盾,使纳税人对国家税收产生排斥心理,政府陷入严重的税收信任危机。

After the victory of the Anti-Japanese War,the civil war reignited.In order to meet the huge financial expenditure and increase the tax revenue,the Nanjing National Government changed the method Of collecting income tax frequently,and the income tax gradually became a tool tor the Nanjing National Government to raise war expenses.The government and business groups have engaged in fierce games and contests on the issues of“resumption of audits”,“standard taxation”,“six times assessment”.Simplifying the collection is an alternative means taken by the Nanjing National Government under special situation.Although simplifying the collection reduced the cost of taxation and increased the efficiency of tax collection,the fair and reasonable principle was destroyed.Simplified taxation not only failed to achieve the effect of“simplification”,but aroused the strong opposition and resistance of taxpayers.The practice of the National Government replacing the tax law by administrative order not only undermined the seriousness and authority of the income tax law,but also further intensified the contradiction between the tax collectors and the taxpayers,and caused taxpayers to reject the state’s taxation.The government fell into a serious crisis of confidence.