统制·增税·惠日:《满洲日日新闻》税制报道探研

Centralized Control, Tax Category Increase, Favored Status to Japan:Exploration on Tax System Reports in Manchuria Everyday News

在伪满洲国税制改革过程中,“满铁”机关报《满洲日日新闻》代表日本利益,支持、鼓动伪满洲国政府以增税目、改税制、扩大战时增税为目标的税制整理,主张、宣传伪满洲国政府以优惠日本进出口贸易为目标的关税改革,力图将中国东北地区打造成日本的资源获取地与商品倾销地,“统制、增税、惠日”的税制改革报道实质贯穿了伪满洲国税制改革的全过程。

During the process of tax reform in the puppet state of Manchukuo,the official newspaper of Manchuria Railway Company,Manchuria Everyday News which represents Japan’s interest,supports and agitates the tax system change aiming at increasing tax categories,changing tax system and expanding wartime tax increase.It argues for and disseminates a Manchukuo’s tariff reform for the purpose of giving preferential treatment to Japan’s import and export trade,trying to make Northeast China into Japan’s resource acquisition place and a place of commodity dumping.The nature of centralized control,tax category increase,favored status to Japan of reports on the tax system reform goes through the whole process of the tax reform in Manchukuo.