简论北洋政府初期税制现代化的努力及其夭折

On the Endeavor and Premature-end of Tax System Modernization in Early Days of Beiyang Government

中文关键词:  北洋政府  税制  现代化

英文关键词:Beiyang Government  tax system  modernization

中文摘要:

      北洋政府初期,在税制现代化方面进行了一系列改革,采取了类似于后来南京国民政府的措施,如尝试建立现代化的税收体制等。由于北洋政府整合能力的弱化和反对势力的强大,其税制现代化改革夭折了。但是,北洋政府采取的一系列税制现代化的措施客观上迈出了中国税制现代化的第一步,是中国历史上一次巨大的创新和进步,为后来南京国民政府的现代税收制度的初步确立奠定了基石。

英文摘要:

      In the early days of Beiyang Government, series of reforms were carried out on the tax system modernization, such as the endeavor to establish the modern revenue system. But due to the feebleness in the integral ability of Beiyang Government and the strong opposition from the rivals, the reformation came to an abortion. But, what had been done by Beiyang Government in the series of reforms actually symbolized the first step in tax system modernization in China, which was the first innovative step in Chinese history. It laid a foundation for the modern revenue system for Nanjing Government later on.