南京国民政府频繁调整卷烟统税税率析论

卷烟统税是南京国民政府实行的一项烟草税收制度。为了解决财政困难,获取英美烟公司的预付税款,以及受金贵银贱风潮的影响,从1928年1月至1937年4月仅十年间,南京国民政府先后6次调整卷烟统税税率,为政府提供财政支持。由于南京国民政府与英美烟公司之间存在＂协定烟税＂,我国民族卷烟业在卷烟统税的调整中不得不承担日渐沉重的税负和外商倾轧、竞争的双重压力,在内外夹击的困境中挣扎。

Analysis on the frequent adjustments of Nanjing National Government on tax rate of the Cigarettes Consolidated Taxation

The Cigarettes Consolidated Taxation was a kind of tax system carried out by the Nanjing National Government.From January 1928 to April 1937,impacted by the devaluation of silvery,the Nanjing National Government adjusted the tax rate of the Cigarettes Consolidated Taxation six times in order to cope with financial difficulties and get the prepaid tax from the British and American tobacco companies.Because the Nanjing National Government made an agreement about cigarettes tax with the British and American tobacco companies,the Chinese national cigarette industry was loaded with the increasing heavy burden of the Cigarettes Consolidated Taxation,pressed by strife and competition of foreign companies and struggled in internal and external predicament.