解放战争时期太行区征收“薪给工资所得税”的尝试

Attempts to Collect"Income Tax on Salaries and Wages"in Taihang District during the Liberation War

解放战争初期,太行区财政困难、工农业人力资源调配失衡,工农之间也因负担不均矛盾突出。为破困局,太行行署制定“工人负担”办法,向工人征收“劳力负担”与“工资所得负担”。由于推行仓促,“工人负担”办法引起新的工农矛盾,产生较高的试错成本。随后晋冀鲁豫边区政府将两种负担合并成“薪给工资所得税”,制度上的缺陷基本克服。太行区通过加强干部培训与群众动员顺利完成征收任务,也开始发挥出工薪税调节工农关系的作用。华北人民政府为奠定将来“国家”工薪税基础,在整个华北区试行“薪给工资所得税”。太行区试行较为成功,不仅为华北区贡献出三分之一的工薪税,工人的纳税意识也有所提高。由于工薪税与平津税制产生冲突,引起税制混乱,随着战争结束、农民归籍,被宣布停征。作为一项战时负担,工薪税起到一定平衡工农负担与改善工农关系的作用,但对财政贡献有限,更不具备向“国家”型正税转化的可能。

At the beginning of the Liberation War,the Taihang District was in financial difficulties,and there was an imbalance in the deployment of human resources in agriculture and industry,as wellas conflicts betwen workers and peasants due to uneven burdens.In order to break the predicament,the Taihang Administrative Department formulated the"workers’burden"method,levying"labour burden"and"wage income burden"on workers.Due to its hasty implementation,the"workers'burden"method caused new conflicts between workers and peasants and high trial-and-errorcosts.Subsequently,the government of jin-Ji-Lu-Yu border area merged the two burdens into"income tax on salaries and wages",and the defects in the system were basically overcome.By strengthening cadre training and mass mobilization,Taihang District succssfully completed the task of colletion,and also began to play the role of wage tax in regulating worker-peasant relations.In order to lay the foundation for the future"national"income tax,the People's Government of North China introduced the"income tax on salaries and wages"on a trial basis in the entire north China region.The trial in Taihang District was more successful and not only contributed one-third of the income tax in north China,but also raised the awareness of workers to pay taxes.As the income tax conflicted with the Beiping and Tianjin tax system and caused confusion in the taxation system,it was declared to be suspended with the end of the war and the demobilization.Although the income tax,asa wartime burden,played a role in balancing the burden of workers and peasants and improving their relations,it made a limited financial contribution and lacked a broad base for the transition to a"national"tax.