民国时期常关税收制度研究

A Study on Native Customs Revenue during the Period of the Republic of China

1931年,南京国民政府废除常关制度之前,常关税一直是民国政府的重要财政收入。民国时期,历届政府为了增加财政收入,对常关税收制度进行了一系列的改革,力求以具体的、统一的、固定的规章制度予以切实管理,取得了一定成效。与晚清相比,税收制度有了很大改进。尽管这些税收制度在实际执行中,由于官吏的腐败常常不能得到真正贯彻,但毕竟不能由此否定民国政府为保证税收而立法的出发点。因此,有必要对民国时期常关税收制度进行客观的审视。

Before being abolished by the Nanjing national government in 1931,the Native Customs revenue had been an important source of fiscal revenue of the government.During the period of the Republic of China,in order to increase the fiscal revenue,successive governments carried out a series of reform of the Native Customs revenue by developing specific,uniform and consistent rules and regulations for better effective control.These efforts delivered certain results.Compared with the late Qing dynasty,the revenue system during that period was much improved.Although the tax policies could not be really put in place in practice due to the corruption of officials,the attempts made by the government of the Republic of China to ensure revenue through legislation should not be denied.Therefore,it is necessary to take an objective examination of the Native Customs revenue during the period of the Republic of China.