试论南京国民政府的政策取向和操作后果——以盐税为切口

本文选择盐税这一细小切口，通过阐述南京国民政府的政策设计、实际操作过程，分析了使制度层面和实践层面发生断层的各种制约因素。并运用财政学和税收学的方法，评价了盐税改革的正负效应。揭示国民政府以不断提高税率为主要的改革手段，根本无心于建设、厚植税收基础的真相，说明国民政府的政策取向是为了统治集团的一己私利，而其结果是与其政策取向紧密相关的。

On the Policy Orientation of Nanjing Kuomingtang Government and Its Consequential Impact

Starting from the analysis of the salt tax, by expatiating on the policy making and the operation of the Government of the Republican China, this thesis attempts to analyze the various restricting factors that disconnect the policy and its applications. The thesis also evaluates the positive and negative effects-of the salt tax by applying theoretical approaches in financial studies and taxation studies. The analysis lays bare the fact that raising the tax rate was a main means of reforms, and that the Kuomingtang Government paid hardly any attention to the national construction and the strengthening of taxation foundation. As a result, the studies show that the Kuomingtang Government practiced its policy only for the sake of the ruling class, and that the consequences and the orientation of the policies are correlated.