阜阳师范学院学报（社会科学版）
阜暘師範學院學報（社會科學版）
부양사범학원학보（사회과학판）
Journal of Fuyang Teachers College (Social Science Edition)
2015年
5期
16-19
,共4页
民初安徽%经济政策%财税%倪嗣冲
民初安徽%經濟政策%財稅%倪嗣遲
민초안휘%경제정책%재세%예사충
the Early Republic of China%Anhui Province%economic policy%finance and tax%Ni Si-chong
民国初年安徽税收来源主要依托地方的田赋、厘金、盐税等项，财政困境一直没有得到有效改善。倪嗣冲虽曾试图通过创办银行，接济近代工矿实业，增加财源，然而收效甚微。为维系巨额的军费支出，只得压缩其他开支，甚至截留中央专款。军阀割据局面的存在不仅影响地方政府的财政供给，而且也制约了中央政府的财税收入。
民國初年安徽稅收來源主要依託地方的田賦、釐金、鹽稅等項，財政睏境一直沒有得到有效改善。倪嗣遲雖曾試圖通過創辦銀行，接濟近代工礦實業，增加財源，然而收效甚微。為維繫巨額的軍費支齣，隻得壓縮其他開支，甚至截留中央專款。軍閥割據跼麵的存在不僅影響地方政府的財政供給，而且也製約瞭中央政府的財稅收入。
민국초년안휘세수래원주요의탁지방적전부、전금、염세등항，재정곤경일직몰유득도유효개선。예사충수증시도통과창판은행，접제근대공광실업，증가재원，연이수효심미。위유계거액적군비지출，지득압축기타개지，심지절류중앙전관。군벌할거국면적존재불부영향지방정부적재정공급，이차야제약료중앙정부적재세수입。
In the early Republic of China, the tax revenue of Anhui Province mainly relied on local land tax, lijin taxation, salt tax and so on, and the fiscal difficulty had not been effectively improved. Though Ni Sichong, tried to increase financial resources by setting up banks and giving financial help to manufacturing and mining, only to receive tiny effect. To maintain the huge military spending, the government had to cut down other expenses, even intercepted the special fund from the central government. The sitution of warlordism not only hindered financial supply of local government, but restricted the revenue of central government as well.
