本文選題：華洋同稅　切入點：治外法權(quán)　出處：《近代史研究》2017年05期 　論文類型：期刊論文

【摘要】：鴉片戰(zhàn)爭之后,西方各國在華僑民不斷增加。在軍事、外交和傳教人員之外,還有大量僑民長期寓居中國,通過設(shè)廠投資、商業(yè)服務(wù)、自由職業(yè)等方式獲利謀生。西方各國外僑在中國借治外法權(quán)及租界壁壘,拒絕向中國政府繳納印花稅、營業(yè)稅、所得稅等各類稅捐,導(dǎo)致中國稅務(wù)行政長期難及于外僑。關(guān)稅自主運(yùn)動的重點在于稅權(quán)自主及稅率調(diào)整,并未同步解決外國企業(yè)及僑民在華納稅問題。到1936年,南京國民政府正式開征所得稅,再次引發(fā)各界對中外稅收平權(quán)問題的集中討論。外僑是否繳納所得稅,不僅關(guān)系稅權(quán)稅源,也直接影響到國內(nèi)商民的納稅意愿。中國政府、民間社會及西方各國間圍繞租稅主權(quán)、稅負(fù)公平、條約體系等問題展開激烈討論與外交交涉。國民政府雖經(jīng)努力,但仍難在稅務(wù)行政范疇內(nèi)解決問題,根本出路還在于中國與西方條約國家外交政治關(guān)系的重構(gòu)。
[Abstract]:After the Opium War, the number of expatriates from Western countries in China continued to increase. In addition to military, diplomatic and missionary personnel, a large number of expatriates lived in China for a long time. Through factory investment and commercial services, Foreign nationals of Western countries have refused to pay stamp duty, business tax, income tax and other taxes to the Chinese government through extraterritorial jurisdiction and barriers to concessions in China. The focus of the tax independence movement was on the independence of tax power and tax rate adjustment, which did not simultaneously solve the tax problem of foreign enterprises and expatriates in China. By 1936, the Nanjing National Government had formally imposed income tax. Once again, there has been a concentrated discussion on the issue of equal tax rights at home and abroad. Whether an alien pays income tax is not only related to the source of tax power, but also directly affects the willingness of domestic businessmen to pay tax. The Chinese Government, Civil society and Western countries have conducted heated discussions and diplomatic negotiations on issues such as tax sovereignty, tax fairness, treaty system, etc. Although the National Government has made great efforts, it is still difficult to solve the problem within the scope of tax administration. The fundamental outlet lies in the reconstruction of diplomatic and political relations between China and Western treaty countries.
【作者單位】： 華中師范大學(xué)中國近代史研究所;
【基金】：2016年國家社會科學(xué)基金重大項目“近代中國工商稅收研究”(16ZDA131) 2013年國家社會科學(xué)基金一般項目“國家與民間互動視野下的近代所得稅研究”(13BZS051)的階段成果
【分類號】：F812.9;K25

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