| 呼伦县酒捐征收状况研究(1920-1930) |
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| 引用本文： | 刘奕.呼伦县酒捐征收状况研究(1920-1930)[J].佳木斯教育学院学报,2012(6):418-419. |
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| 作者姓名： | 刘奕 |
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| 作者单位： | 内蒙古师范大学历史文化学院 内蒙古呼和浩特010022 |
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| 摘 要： | 自汉代到民国,酒税作为国家财政收入的重要来源之一,政府对其或进行专卖,或进行征税。进入民国以后,中央政府为整顿旧制,增加财政收入,多次划分国家、地方税税收,酒税始终被列为国家税收之中。地方政府鉴于此税源的收入颇丰,便创办了酒捐,自收自支。呼伦县的酒捐,由东省特别区市政管理局海拉尔市政分局负责征收,收入划归地方财政,通常用于公议会补助费、教育经费、市政总、分各局的经费等。其中,市政分局的酒捐经费主要用在经征费、工资薪水上。
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| 关 键 词： | 呼伦县 酒捐 征收 研究 |
The research of wine tax levy in Hulun County |
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| Liu Yi.The research of wine tax levy in Hulun County[J].Journal of Jiamusi Education Institute,2012(6):418-419. |
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| Authors: | Liu Yi |
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| Institution: | Liu Yi(School of History and Culture,Inner Mongolia Normal University,Hohhot Inner Mongolia,010022,China) |
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| Abstract: | Since the Han dynasty to Republic of China,wine tax as an important source of national finance income,one of the government or monopoly,or tax.Enter after the republic,the central government of the old,increase the fiscal revenue,many times,and local taxes divided country tax,tax on alcohol has always been classified as a national of tax.The local government in view of this source of revenue,paid a lot,he founded the wine contribute,raise.Call the wine of Aaron county to donate,by the east province area municipal administration municipal bureau is responsible for the collection of hailaer block,to local fiscal revenue,normally used for public education funding council subsidies,and municipal always,points of the overall funds.Among them,municipal bureau of the wine to donate money basically use in the levy,wage and salary. |
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| Keywords: | Hulun County wine tax levy research |
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