日伪统治时期东北税收制度探析(1931-1945年)

Colonized Northeast of the Tax Systems to Search Analyze (1931-1945 Years)

作者: 专业:中国近、现代史 导师:李淑娟 年度:2010 学位:硕士  院校: 哈尔滨师范大学

Keywords

Puppet government, northeast, tax system

        1931年,日本发动了震惊中外的九一八事变,以武力强行侵占了中国东北,并于1932年3月以国家政权形式建立了伪满洲国傀儡政权。此后,日本侵略者藉伪满洲国外衣,对东北人民不仅实施了政治迫害、军事镇压和文化奴役,而且大肆进行经济掠夺。税收作为经济掠夺的重要手段之一,使东北人民蒙受了十四年苦难。该政策的制定与实施体现的完全是日本帝国主义的利益,是日本对华殖民统治的一个侧面,是对广大东北人民进行殖民统治的历史见证。日伪统治初期,沿用民国时期税制。关东军进入东北后,制定了《国、地方税划分纲要》,凡从前归中央与省政府收入范围的捐税统属国税,其它市、县收入统属地方税。大宗税收均集中于日伪中央政府,只有车捐、船捐等杂小税种归地方政府。东北的税制结构与日本相同,且几次变化与日本国内同时进行。随着形势的发展,税收的作用日益突显,经过“整备”,日伪当局陆续实施了一些新税种,并层层强化税务管理机关和行政机构,中央设税务监督署,下设派出所和税捐局,税捐局下设分局或分所,遍及东北各地。太平洋战争爆发不到两星期,日伪就宣布实行《战时经济紧急法案》,从1941年开始连续四次推行战时大增税。一方面采用残酷手段通过税收加紧对人民进行剥削,一方面采用“怀柔”政策以期永久控制。在中国东北实行空前的税收掠夺。伴随战争的进一步扩大,对外贸易额骤跌,海关税收每况愈下,日伪当局便通过增加国税和地方税的办法,将财政危机转嫁到东北人民头上。截止到1944年,税收合计竟达70多种。不堪重负的国税和地方税使众多的东北农村家庭受到极大摧残。名目繁多的苛捐杂税又以“临时税”名义不断涌现,税率一提再提,赋课方法日益强制化,同时,高利贷剥削也令人咋舌,农民负担极其沉重。日伪统治时期东北税收制度是日本对中国东北税收的横征暴敛。在这种殖民性质的税收体系下,东北农村经济日益凋敝,农民生活不断恶化。日本在东北采取竭泽而渔的统治方式,为其发动侵略战争提供了物质保障。虽然东北税收政策基本满足了日本的财政需要,却是以牺牲东北人民的利益为代价,这是殖民地经济发展的必然结果。然而,战争的反人类性质也注定了其失败的必然性。
    Japan launched the "9 ? 18" incident, which shocked the world in 1931.And then forcibly occupy Northeast China. Japan established a puppet regime in the form of state in Manchukuo in 1932.Since then, the Japanese invaders by Manchukuo foreign clothes, not only implemented a political persecution, military repression and cultural slavery to people in Northeast China, but also the big economic plunder. Taxation as an important means of economic plunder, so that the people of the Northeast suffered 14 years of suffering. Development and implementation of the policy is completely embodied in the interests of Japanese imperialism, and was Japan’s colonial rule of the one side and the vast number of people witnessed the history of colonial rule.At the early stage of colonized early puppet government announced to use the Republic of the tax system. Kwantung Army into the Northeast,formulated the "National and Local Taxation division of the Platform", divided the country, rent attributable to the scope of any income previously owned by the central and provincial government systems are a range of state taxes. Other municipal and county income system were a local tax. Large central government tax revenue are concentrated in the puppet,while local government have car tax, boat tax and other miscellaneous smaller taxes. Expanding the object of assessment, tax rate will continue to improve. Tax structure is almost the same with Japan, and several changes almost simultaneously with Japan.Accroding to the development of the situation developing, the tax increasing prominent role, through the "Ready", puppet government announced some new taxes. Puppet Government authorities at various levels strengthened tax administration authorities and administrative bodies, the Central Tax Administration Superintendency established, comprising the police station and Tax Bureau, Tax Bureau, setting up branch office over the northeastern parts of very large tax agency.After war broke out less than two weeks, Puppet government declared a "war economy Emergency Act," for four years starting from 1941 for large tax increases in wartime. On the one hand urging the military to take on the tax levy cruel exploitation, on the other hand they continued to adopt the policy of appeasement to permanent control.The unprecedented tax plunder is implemented In Northeast ChinaWith the war, further expansion of trade in a crash in customs revenue from bad to worse, puppet authorities increased the national tax and local tax, shifted the financial crisis to the people of northeast. Until 1944, revenue total as much as 70 kinds of. Many rural families of the northeast suffered Overburdened national tax and local taxes. Meanwhile, the numerous exactions as temporary tax on behalf of the emergence, rate a mention , class methods became mandatory technology, to levy the amount of the high staggering farmers a great financial burden.Northeast tax system of the period of Japan’s puppet is one aspects of colonial rule. The range of state taxes were been suffered unreasonable to many rural families suffered. The poor farmers could not pay the tax. A series of complex and provisional taxs assessed are very seriously.Tax policy can basically meet the Japan’s financial needs, but at the expense of the people of Manchuria. It was an inevitable result because of colonial economic development . Therefore, the nature of war crimes against humanity doomed inevitability of its failure.
        

日伪统治时期东北税收制度探析(1931-1945年)

摘要6-7
ABSTRACT7-8
绪论9-14
    一、选题缘由9-10
    二、研究现状述评10-12
    三、史料来源与研究方法12-14
第一章 日伪统治时期东北税收制度14-32
    一、东北税制的“整理”14-15
    二、内国税制度15-22
        (一) 收得税17-18
        (二) 消费税18-20
        (三) 流通税20-22
    三、关税及盐税22-27
        (一) 海关与关税22-26
        (二) 盐税机构26-27
    四、地方税制度27-32
        (一) 街村税28
        (二) 市、县、旗税28-30
        (三) 省地方费税30-32
第二章 日伪统治时期东北税收特征32-45
    一、庞大的税收体系和机构32-37
        (一) 混而不乱的税收体系32-34
        (二) 庞大的税收机构34-37
    二、战争中不断扩大的税制37-41
        (一) 四次战时增税背景37-38
        (二) 四次战时增税过程及影响38-41
    三、软硬兼施的税收方式41-45
第三章 日伪统治时期东北税收影响45-59
    一、不堪重负的国税与地方税45-51
        (一) 沉重的国税与地方税负担45-48
        (二) 从“关东州”看国税与地方税的横征暴敛48-51
    二、花样翻新的苛捐杂税51-55
        (一) 东北旧政权时代苛捐杂税的延续51-52
        (二) 新增的苛捐杂税及其危害52-55
    三、高利贷的盘剥55-59
        (一) 高利贷的剥削方式55
        (二) 大兴公司等高利贷机构的盘剥55-59
结论59-61
注释61-66
参考文献66-69
攻读硕士学位期间所发表的学术论文69-71
致谢71
        下载全文需10


本文地址:

上一篇:第一页
下一篇:分析折中主义与后冷战时代东亚安全

分享到: 分享日伪统治时期东北税收制度探析(1931-1945年)到腾讯微博           收藏
评论排行
公告