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民初上海商民的抗税斗争,源于江苏省议会的以暂收货物税方法抵补裁厘议案的实施。由于开征货物税与裁厘并不同时进行,货物税的开征加重了上海商民的负担,从而引发了普遍反征货物税斗争。同时还因货物税征收方式主要以认捐包税制为主以及都督民政长突然宣布改认捐包税为散收,又引发了上海商民的反包税、反散收斗争。这一时期上海商民的抗税斗争,具有了新时代的一些明显特征,体现了近代商人所具有的一定的民主意识。
The anti-tax struggle of Shanghai merchants in early Republic of China originated from the implementation of the proposal of imposing a tax reduction by the parliament of Jiangsu Province on temporary goods tax. Due to the fact that the tax on levied goods and the sanctions did not take place at the same time, the taxation of goods tax aggravated the burden on Shanghai’s merchants, triggering a general struggle against tax on goods and goods. At the same time, the main method of tax collection is the pledging tax system, and the governor-general of the governor suddenly announced that tax rebate should be restructured. It also triggered the anti-tax collection and anti-casualty fight for Shanghai merchants. During this period, the anti-tax fight of Shanghai merchants has some obvious features in the new era and reflects the certain democratic awareness that modern business people have.