CAJ | 학술논문

厘金制度的改革问题是近代中国税制改革的重大议题之一。清末的厘金改革思想，主张裁撤厘金、加征关税，同时，将厘金改革成不重复征收的商税这一设想被初步提出。进入民国以后，有人进一步提出以所得税、营业税等西方近代主体税种取代厘金；务实派人士则主张以新式货物税取代厘金，这一主张较具可行性。南京国民政府初期，厘金终被较进步的统税制度所取代。对厘金改革问题的讨论，推动了中国税收制度的现代化进程。
전금제도적개혁문제시근대중국세제개혁적중대의제지일。청말적전금개혁사상，주장재철전금、가정관세，동시，장전금개혁성불중복정수적상세저일설상피초보제출。진입민국이후，유인진일보제출이소득세、영업세등서방근대주체세충취대전금；무실파인사칙주장이신식화물세취대전금，저일주장교구가행성。남경국민정부초기，전금종피교진보적통세제도소취대。대전금개혁문제적토론，추동료중국세수제도적현대화진정。
The reform of the Likin system is one of the major issues in the tax reform of modern China .By the end of Qing dynasty ,it was proposed to decrease Likin and increase tariff .Moreover , Likin should be replaced by commercial tax to be charged only once .By the time of the Republic of China ,it was proposed to replace Likin with income tax or sales tax ,the main taxes implemented in modern west countries . Realists suggested replacing Likin with new goods taxes , which was more feasible .During the period of the Nanjing National Government , Likin was finally replaced by the Unified Tax System .Without doubt ,the discussions on Likin system reform promoted the modernization of the tax system in China .