摘要
民国时期,传统财政制度向现代财政制度转型,初步建立并实施了国家与地方财政分权体制。田赋作为传统中国最重要的财政收入来源,其归属在民国财政分权体制中几经变动。北京政府时期,田赋名义上属于国家税,实际上为地方军阀所控制。南京国民政府成立后,正式将田赋划归地方财政。抗战时期,田赋一度被收归中央,至抗战胜利后又归还地方。田赋归属的变动交织着诸多利益纠葛与冲突。民国时期财政体制建立在政治集权的基础上,财政分权有名无实,田赋归属的变动不仅未能有效调节中央与地方的财政关系,反而激化了国家与民众的矛盾。
The Republican era witnessed the modern transition of China’s traditional fiscal system.The government onceintroduced a preliminary decentralized fiscal system that allocated the country’s fiscal resources between the central andlocal governments.Rules for allocating the land tax,which had been the most important fiscal resource in traditional China,changed several times during the Republican era.During the reign of the Beiyang Government,land tax was nominally anational tax though it was actually controlled by local warlords.After the founding of the Nanjing Nationalist Government,land tax was officially a local tax.During the Resistance War against Japanese Aggression,the Central Government onceregained the control of land tax,which was later returned to local governments after the war.The ownership issue of landtax involved too many interests and conflicts.The decentralized fiscal system at the time was merely nominal since it wasbased on political centralization at the central level.As a matter of fact,changes in the ownership of land tax failed toadjust the fiscal relations between the central and local governments as expected.On the contrary,it further intensified theconflicts between the state and the people.
出处
《近代史研究》
CSSCI
北大核心
2021年第3期107-123,161,共18页
Modern Chinese History Studies
基金
国家社会科学基金重点项目“近代中国政府间事权与财权划分研究”(20AJY018)的阶段成果
