本文選題：民國政府 + 土布�。� 參考：《甘肅社會科學(xué)》2017年05期

【摘要】：棉織業(yè)作為中國的一項傳統(tǒng)工業(yè),近代以來遭遇了西方資本主義前所未有的沖擊,經(jīng)歷了深刻的變革。為救濟(jì)和推動棉織業(yè)發(fā)展,民國政府采取了系列措施,減免稅收即為其一。對于舊式土布,北洋政府按照土布常關(guān)稅則辦理海關(guān)出口稅,并免征復(fù)進(jìn)口半稅,還免除了五十里內(nèi)常關(guān)稅和內(nèi)地稅厘。南京國民政府的稅收減免政策更為徹底,將土布出口稅、五十里內(nèi)外常關(guān)稅及其附征內(nèi)地稅和其他內(nèi)地征收之稅厘完全免除,此外還免除了土布制造業(yè)和販賣業(yè)的營業(yè)稅。對于洋式棉布,北洋政府和南京國民政府均規(guī)定洋式棉布運銷外洋,免納一切稅厘;運銷國內(nèi),由第一關(guān)征收正稅一道,沿途概免重征。稅收減免政策有利于棉織業(yè)的發(fā)展,這一政策的背后折射出政商兩界關(guān)于國計與民生統(tǒng)籌兼顧的考量。
[Abstract]:Cotton weaving industry, as a traditional industry in China, has experienced unprecedented impact of western capitalism and profound changes since modern times. In order to help and promote the development of cotton industry, the Republic of China adopted a series of measures, tax relief is one of them. For old earth cloth, the Beiyang government handled customs export duties in accordance with the Turkish customs duties, waived import and half taxes, and exempted ordinary customs duties and inland taxes within 50 miles. The tax relief policy of the Nanjing National Government was more thorough, and the export tax on indigenous cloth was completely exempted from the export tax on indigenous cloth, the regular tariff of 50 miles or so and the inland tax and other inland taxes levied on it. In addition, the sales tax of the local cloth manufacturing industry and the trade in the local cloth industry was also waived. For foreign cotton cloth, both the Beiyang Government and the Nanjing National Government stipulated that foreign cotton cloth should be transported and sold to foreign countries, so that all taxes would be exempted; in the case of domestic transportation, a positive tax would be levied together with the first pass, and along the way, there would be no re-collection. The policy of tax relief is beneficial to the development of cotton industry, which reflects the consideration of national planning and people's livelihood.
【作者單位】： 華僑大學(xué)馬克思主義學(xué)院;華僑大學(xué)馬克思主義與當(dāng)代社會發(fā)展研究中心;
【基金】：中央高�；究蒲袠I(yè)務(wù)費資助項目和華僑大學(xué)哲學(xué)社會科學(xué)青年學(xué)者成長工程項目“市場化與工業(yè)化視野下近代中國城市手工業(yè)研究”(項目編號:14SKGC-QG02)
【分類號】：K26
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本文編號：1931540