对于民国时期税收体制演变的思考

民国时期的税收体制随着当时经济形势的变化进行了多次调整,主要经历了初期的国地分税,中期的县自治税收,抗战时期的国家与县两级税收和抗战胜利后的三级分税制四个阶段,产生了较为明显的经济调节作用,不同程度地实现了特定历史条件下的政策目标。借鉴这一历史时期的税收体制演变的成败得失,总结相关经验教训,有助于进一步深化与完善今天正在进行的分税制改革。

The taxtion system of China national government have been adjusted several times with the economy situation changed.It proceeded the four stages and resulted in obvious economy regulation functions and realized the policy goals.It is necessary to model the experiences and lessons with these systems in order to deepen and improve the tax division system reform nowadays.