期刊论文

中文

历史研究

0459-1909

2019

2

89-110

国家社科基金重大项目“近代中国工商税收研究”（16ZDA131）阶段性成果；

本校为第一机构

中国原无遗产税,近代引进西方直接税制,遂有遗产税之兴设。自民初筹设,屡经尝试,未竟其功。至1940年7月,因应抗战财政之需,国民政府方成功开征遗产税。按年度预决算对照,大多数年份都完成预算计划,然远未达预期规模。依官方判断及舆论认识,应得之数远不止此,逃税漏税严重。究其原因,遗产税新制方行,国民观念上尚未接受固为要因。更为关键的是,其时缺乏完善系统之人口、户籍、财产登记制度,税政机构难以获得完整资产征信信息,稽查极为艰难。财政部和税局不断修改税法,并引入行政协作、财产登记调查、司法追欠等查征机制,意在强化征稽能力。据遗产税控案和名人遗产争产案中之实践情况,权属纠纷、财...

Following the introduction of a Western system of direct taxes in the early Republican period, China made several unsuccessful attempts to set up a new form of taxation: the inheritance tax. It was not until July 1940, when the Nationalist Government was beset by the financial demands of the War of Resistance, that the tax was successfully introduced. The annual budget and final accounts showed that the amount raised met budget forecasts in most years, but the tax fell far short of expectations. Official assessments and public opinion agreed th...