抗诉与协征之间:近代天津商人团体与所得税稽征

发布时间：2018-06-08 15:12

本文选题：协征 + 抗诉　；参考：《中国经济史研究》2017年04期

【摘要】：所得税在晚清民初尝试开征,至1936年成功推行。天津商会及各业公会作为工商界之团体代表,在所得税立法及征稽过程中成为抗议行动先锋。20世纪20年代,天津商会汇集本地意见,与上海、北京等地团体互为声援,表达抗议。至国民政府时期,天津商人团体协同立场,以天津情形特殊,苛捐未除,表达暂缓诉求。未已,天津沦陷于日本铁蹄之下,市政大权为治安维持会掌控。敌伪政府并未放弃这一重要税源,对税法稍加修正即恢复。经历整顿改组的商人团体无力抗衡伪政府,但为维持经营,仍成立各业停征所得税后援会,支持商会与伪政府展开交涉。抗战光复后,国民党政府因内战财政支绌,合并征收所利得税。至1948年,甚至加重以六倍预征。天津商会一直表达反对意见,但在政府压力下仍要协助税务部门进行税额统计、核查、宣传事宜。跨越不同时期的政经格局,商人团体始终借助舆论及呈请表达税权,力求减税,履行着纳税人团体的角色。官方迫于财政需要始终保持高压态势,商人团体又不得不参与协征。然在抗诉与协征之间,商会作为纳税人团体的集体代理权及行动力受到政治空间和时局的影响,难以对官方征税形成有效制衡。
[Abstract]:Income tax was attempted in the late Qing Dynasty and early Republic of China, and was successfully implemented in 1936. Tianjin Chamber of Commerce and guild, as representatives of the industrial and commercial sector, became the vanguard of protests in the process of income tax legislation and collection. In the 1920s, the Tianjin Chamber of Commerce gathered local opinions and expressed solidarity with groups in Shanghai, Beijing and other places. To express a protest. In the period of the National Government, the Tianjin businessman group coordinated its position and expressed its suspensive demand because of the special situation of Tianjin. Not already, Tianjin fell to Japan under the iron hoof, municipal power for the maintenance of law and order will be controlled. The enemy-bogus government did not give up this important tax source and restored the tax law with a slight amendment. After reorganization, the businessmen 'group was unable to counteract the bogus government, but in order to maintain its operation, it still set up an industry income tax support committee to support the Chamber of Commerce to negotiate with the bogus government. After the restoration of the War of Resistance, the Kuomintang government consolidated profits tax because of the civil war. By 1948, it was even six times worse. The Tianjin Chamber of Commerce has always expressed its opposition, but under pressure from the government, it still has to assist the tax authorities in carrying out tax statistics, verification and publicity. Across the political and economic patterns of different periods, businessmen always express their tax power by means of public opinion and petition, striving for tax reduction and fulfilling the role of taxpayer organizations. The government was forced to maintain a high pressure on fiscal necessity, and the business community had to join the conscription. However, the collective agency power and action power of the Chamber of Commerce as a taxpayer organization are influenced by political space and current situation, so it is difficult to form an effective check and balance on the official tax collection.
【作者单位】：华中师范大学中国近代史研究所;
【基金】：国家社会科学基金重大项目“近代中国工商税收研究”(批准号:16ZDA131);国家社会科学基金项目“国家与民间互动视野下的近代所得税研究”(批准号:13BZS051)阶段性成果之一
【分类号】：F812.9;K26

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