关键词: 民国时期,马寅初,税收思想

Abstract: The Period of Republic of China is an important stage in Chinese history, during which the tax system transited from the traditional into the modern. As a famous economist in that period, Ma Yinchu put forward many opinions and suggestions concerning the issues of regulating and reforming Chinese original tax system, establishing and implementing the modern Western tax system, dividing the taxes between the state and the local governments, and so on. Ma Yinchu’s thought of Taxation took the maintenance of the public interests and the development of social and industrial and commercial economy as the starting point, combined the western tax theory with Chinese national conditions and advocated to establish a fiscal and taxation system that the central government shared certain rights with the local governments, which not only exerted far-reaching influence on the tax policy and system in the period of the Republic of China, but also has the important enlightenment to the present reform of tax system.

Key words: the period of the Republic of China; Ma Yinchu; taxation thoughts