十九世纪下半叶引入葡萄酒消费税改革期间,罗曼诺夫帝国财政部在乌克兰左岸的税收监督活动

M. Ponyrko
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引用次数: 0

摘要

这项工作的目的-是概括在罗曼诺夫帝国的消费税监督中央办公室发生的监管和行政变革如何影响左岸乌克兰的消费税官员的活动,在19世纪下半叶葡萄酒消费税改革的背景下。根据财政部的官方报告,专业研究信息,特别是当代公关人员和档案文件,对数据进行最完整的验证,在十九世纪下半叶乌克兰左岸的葡萄酒消费税改革期间,消费税监管机构的规范性转变。值得注意的是,葡萄酒消费税改革导致了工作质量的提高,特别是消费税监管结构的改善,因为葡萄酒消费税的征收是超额完成的。由于实行了管制酒精饮料流通的消费税制度,省级消费税管理人员获得了行政权力,可以增加收入方面的预算内容,而收入方面以前属于中央行政部门,这证实了区域官僚机构的加强。人们注意到,管理改革的最重要要求之一是最大限度地减少费用,包括维持雇员的费用。据透露,酒精饮料流通利润增加的先决条件是酒精饮料消费税的增加,而不是饮酒的增加,而且主要是为了国库的利益,酒精的专利费增加。特别是在乌克兰左岸也出现了类似的趋势。此外,绝大多数纳税人的生产能力和人力资源都很小,因此获准获得为期6个月的零售网点专利。有人强调,消费税部门的法律规定和做法已朝着加强对作为消费税制度基础的酒精饮料免费零售原则的行政控制的方向发生了变化。在引入酒类流通的消费税制度后,政府对蒸馏酒和葡萄酒贸易的控制得到了加强,这包括消费税监管的扩大和复杂化,并且实际上扩大了省和县的税收管理人员。就国家财政与地方政府之间的一般关系而言,消费税监督员站在中央预算的立场上行事,这减少了地方预算收入,这些收入与中央预算的补贴"捆绑"在一起,并特别导致地方社区促进无专利的酒类贸易。19世纪下半叶,在乌克兰左岸的葡萄酒消费税改革中发生的消费税监管机构的转型没有得到充分利用,只考虑了该地区税收的部分生产能力和社会基础。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Activities of excise supervision of the Ministry of finance of the Romanov‘s Empire on the Left-Bank Ukraine during the introducion of excise Wine Reform in the second half of XIX century
The purpose of the work – is to generalize how the regulatory and administrative transformations that took place in the central office of excise supervision of the Romanov Empire, affected the activities of excise officials on the Left-Bank Ukraine, in the context of excise wine reform in the second half XIX century. Based on the official reports of the Ministry of Finance, professional research information, especially contemporary publicists and archival documents for the most complete verification of data, the normative transformations of excise supervisory bodies, during the excise wine reform on the Left-Bank Ukraine, during the second half of the XIX century. It is noted that the excise wine reform led to an improvement in the quality of work, in particular the structures of excise supervision, as the wine excise was levied with overfulfillment. As a result of the introduction of the excise system for regulating the circulation of alcoholic beverages, managers of the provincial excise duties were given administrative powers to increase the budget content of the revenue side, which previously belonged to the central administration, which confirmed the strengthening of regional bureaucracy. It is noted that one of the most important requirements for the regulation of reforms was the maximum reductions of costs, including the maintenance of employees. It is revealed that the preconditions for the increase in profits from the circulation of alcoholic beverages were due to an increase in the excise duty on alcoholic beverages rather than an increase in drinking, and occurred mainly in the interests of the treasury, with an increase in patent fees for alcohol. In particular, similar trends were implemented in the Left-Bank Ukraine. Moreover, the vast majority of taxpayers were small in their production capacity and human resources, so it was allowed to obtain patents for retail outlets for a period of six months. It was emphasized that the legal regulation and practice of excise departments have changed in the direction of increasing administrative control over the principle of free retail, alcoholic beverages, which was the basic of excise system. After the introduction of the excise system for regulating the circulation of alcoholic beverages, the government’s control over distilling and wine trade was strengthened, which included the expansion and complication of excise supervision, and which actually expanded the staff of provincial and county excise administrations. In the context of the relationship between the state treasury and local governments in general, excise supervisors acted from the position of the central budget, which reduced local budget revenues, which were “tied” to subsidies from the central budget, and led in particular to local communities to promote patentless alcohol trade. The transformation of excise supervisory bodies that took place during the excise wine reform on the Left-Bank Ukraine during the second half of the 19th century was not fully used, taking into account only partially the production capacity and social base for taxation in the region.
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