杨增新时期新疆统税探析

An Analysis of Xinjiang's General Tax in the Period of Yang Zengxin

统税是杨增新时期新疆税收收入之大宗。一般情况下统税交由商人包办,包办有严格的手续规定,后逐步收回。杨增新时期,统税收入逐年增加,其在税收收入中所占份额大且稳定,成为政府机关正常运作、各项事业正常开展的一大财政保证,从这个层面出发,结合当时新疆工商各业落后,财政收入困难,而支出却不断增加的事实,统税对于当时的新疆是有积极意义的。英俄商人偷税、漏税,且包庇华商偷税,使新疆统税损失颇重,杨增新对此采取一些措施,在一定程度上维护了国家主权,增加了财政收入,使新疆税收逐步优化。

The general tax was a large amount of tax revenue in Xinjiang during the period of Yang Zengxin.Generally,general tax was entrusted to merchants,which had strict procedures and then gradually withdrawed it.during the period of Yang Zengxin,general tax revenues increased year by year,which accounts for a large and stable share of tax revenue and has become a major financial guarantee for the normal operation of government agencies and the normal development of various undertakings.From this perspective,considering the fact that Xinjiang was backward in industry and commerce,difficulty in financial revenue and increasing expenditure at that time,the general tax was of positive significance to Xinjiang at that time.The British and Russian businessmen evade taxes and shield Chinese businessmen from tax evasion which make the tax loss quite heavy.Yang Zengxin took some measures to safeguard national sovereignty which increase fiscal revenueand gradually and optimize taxation in Xinjiang to a certain extent.