解放战争时期国民政府的税收政策--以天津为例

The Tax Policy of the National Government during the War of Liberation--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,加剧了工商界的不满。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 promptly change the chaotic situation of taxation during the Japanese and puppet rule.After the full-scale civil war broke out,in order to cope with the huge consumption of the civil war,the National Government was unable to respond to the demands of the industrial and commercial circles to rectify taxes and lower the tax rate.It increased taxes in disguise and raised the tax rate,which intensified the dissatisfaction of the industrial and commercial circles.On the issue of taxation,the contradiction between the business community and the government has gradually become prominent.Because of the continuous defeat of the war and the deepening of the economic crisis,the National Government could only maintain its own operations by levying various taxes and accelerating its own failure.