区域视角下地方自治税捐的形成与发展——以民国晚期江苏为例

Formation and Development of Local Autonomy Tax from the Perspective ofRegion——Take Jiangsu in the late Republic of China as an Example

地方自治税捐计有房捐、屠宰税、筵席及娱乐税、使用牌照税、营业牌照税五项。1941年11月,国民政府正式确定其为县市财政的主要税源。到抗战胜利,自治税捐得以在江苏各县市全面或部分开征。地方政府采取“因地制宜”征收“特产税”的税政措施,以致税目繁多,税率参差,征收随意,加剧了区域间的发展差距及政府与纳税人之间的矛盾。纳税人以重复课征为由抵制异地征税,以区域间的税负差异为据表达减免税收的诉求。面对征收争议,国民政府强调维护税法权威,统一征收制度,取缔苛杂摊派,督促江苏省政府强化对县市税政的监管,要求县市政府在税务沟通中保持政策的统一。纵观自治税捐的形成与发展过程,可知税制统一是近代税收的发展趋势,区域均衡发展是近代地方自治的重要内涵。

Local autonomy taxes include housing tax,slaughter tax,banquet and entertainment tax,use license tax and business license tax.In November 1941,the national government officially determined it as the main tax source of county and city finance.By the victory of the War of Resistance against Japan,autonomous taxes could be levied in all or part of Jiangsu counties and cities.Local governments take tax measures according to local conditions,resulting in a wide range of tax items,uneven tax rates and arbitrary collection,which intensifies the development gap between regions and the contradiction between the government and taxpayers.Taxpayers resist taxation in different places on the grounds of repeated taxation,and express their demands for tax reduction and exemption on the basis of tax burden differences between regions.In the face of the collection dispute,the national government emphasized maintaining the authority of the tax law,unifying the collection system,banning harsh apportionment,urging the Jiangsu provincial government to strengthen the supervision of the county and municipal tax administration,and requiring the county and municipal governments to maintain the unity of policies in tax communication.Looking at the formation and development process of autonomous tax,we can see that the unification of tax system is the development trend of modern tax,and regional balanced development is an important connotation of modern local autonomy.