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20世纪20年代广州处于大变革时期,政局变动频繁,通常波及商业经济领域。随着广州民国政府的建立,推行一系列的相关举措来践行孙中山的三民主义,包括通过实行都市土地税实现平均地权的思想,节制资本,以期达到缩小社会贫富分化的初衷。但此次实施土地税却遭到商人团体的激烈反对,使其推行面临相当大的阻力,遂形成官商博弈之态势。官商历经数旬几番的较量与互动,综合考虑税收征缴、商业凋敝和政局问题等因素,最终在各自让步的前提下结束纷争。商界妥协的结果是大致接受官厅的税则,政府则消解来自商界的阻力,最后广州都市土地税得以顺利实施。
In the 1920s, Guangzhou was in a period of great change. Its political situation changed frequently, often affecting the commercial economy. With the establishment of the government of the Republic of China in Guangzhou, a series of related measures were taken to practice Sun Yat-sen’s Three Principles of the People, including the idea of realizing the average land rights through the implementation of urban land tax and controlling capital so as to achieve the goal of narrowing the polarization between the rich and the poor. However, the implementation of the land tax was violently opposed by the business community, which made it face considerable resistance. Therefore, the government-merchant game was formed. After years of competitions and interactions, the officials and businessmen finally concluded their disputes under the premise of respective concessions considering factors such as tax collection, commercial slumps and political issues. As a result of the compromise in the business community, they generally accepted the tariffs of the government offices while the government eliminated the resistance from the business community. Finally, the urban land tax in Guangzhou was successfully implemented.