解放战争时期国民政府的税收政策——以天津为例

Tax Policy of the National Government During the Liberation War--A Case Study of Tianjin

抗日战争结束后,国民政府没有及时改变日伪统治时期税收的混乱局面。全面内战爆发后,国民政府为了应付内战的巨大消耗,无力回应工商界整顿税收、降低税率的要求,变相增加了税种和提高了税率,加剧了工商业的不满。在征税问题上,工商界与政府的矛盾逐渐凸显。因为战争的不断失利和经济危机的加深,国民政府最终只能通过征收各种捐税来维持自身运转,加速了自身的失败。

After the end of Anti-Japanese War,the national government did not change the chaos of taxation in the period of Japanese puppet rule.After the civil war broke out,because of the huge consumption of the civil war,the national government failed to respond to the requirements of rectifying taxation and reducing tax rate by industrial and commercial circles.Instead,the government increased taxes and tax rates in disguise,which led to the growing dissatisfaction of businessmen.On the issue of taxation,the contradiction between the industrial and commercial circles and the government became increasingly prominent.Because of the continuous failure of the war and the deepening of economic crisis,the national government could only maintain its own operation through constant taxation,which accelerated its fall.