本文選題：戰(zhàn)后初期 + 平湖鼎豐醬園��； 參考：《浙江檔案》2017年06期

【摘要】：戰(zhàn)后初期指1945年8月15日抗戰(zhàn)勝利到1946年底,這是中國近代史上的一個(gè)重要節(jié)點(diǎn)。本文擬根據(jù)新近出版的"平湖老鼎豐醬園檔案整理叢書"第一輯,對(duì)戰(zhàn)后初期平湖鼎豐醬園的繳費(fèi)負(fù)擔(dān)進(jìn)行探討。其時(shí)平湖鼎豐醬園主要需繳納三種費(fèi)用:以營業(yè)稅和印花稅為代表的商業(yè)稅、政府補(bǔ)助費(fèi)和地方建設(shè)費(fèi)用、平湖縣商會(huì)和醬園業(yè)同業(yè)公會(huì)的大量派款。總的來說,由于日偽的破壞,戰(zhàn)后平湖縣政府財(cái)政狀況十分窘迫,戰(zhàn)后初期醬園的繳費(fèi)負(fù)擔(dān)比戰(zhàn)前重了許多。平湖的這種情況在杭嘉湖地區(qū)具有代表性,而杭嘉湖地區(qū)作為當(dāng)時(shí)中國經(jīng)濟(jì)發(fā)達(dá)的地區(qū)卻出現(xiàn)政府財(cái)政困難的窘境,意味著國民政府在戰(zhàn)后初期面臨著嚴(yán)重困境。
[Abstract]:In the early postwar period, the victory of the war of resistance in August 15, 1945 to the end of 1946 was an important node in the modern history of China. This paper, based on the first edition of the newly published "Pinghu old DIN Feng soy sauce archives collection book", discussed the payment burden of the Pinghu din Feng soy sauce in the early postwar period. At the time, the Pinghu DIN Feng soy sauce should pay three kinds of expenses. The commercial tax, the government subsidy and the local construction cost, the Pinghu County Chamber of Commerce and the trade association of the soy sauce industry, which are represented by the business tax and the stamp tax, are a lot of money. In general, the financial situation of the Pinghu county government after the war is very embarrassing because of the destruction of the Japanese puppet. In the early postwar period, the burden of the fee is much heavier than that before the war. This is the case in Pinghu. The hang Jia Lake area is representative, while the hang Jia Lake area, as the developed region of China at that time, has an embarrassment of government financial difficulties, which means that the national government is facing a serious dilemma in the early postwar period.
【作者單位】： 華東師范大學(xué)歷史學(xué)系;
【分類號(hào)】：K266

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本文編號(hào)：1908900