营业税是民国时期从西方引进的一种现代税收制度，随国家政治与社会经济形势的变化而不断调整。作为税收制度的核心要素，民国时期营业税税率经历了从北洋政府时期的定额税率向南京政府时期的比例税率的转变。在南京国民政府的分税制体制下，地方营业税税率设计存在差别比例税率和单一比例税率两种模式。抗战和内战期间，国民政府逐步统一及大幅提高营业税税率以增加财政收入。营业税纳税人实际税负的增加是税率因素与非税率因素共同作用的结果。民国时期营业税在成为政府重要收入来源的同时，也给工商业经济和普通民众带来沉重的税收负担。%Business tax was a modern tax system introduced from the west in the period of Republican China,which con-stantly adjusted with the change of national political and social economic situation.As the core element of tax system,the evolu-tion of business tax rate changed from PeKing Government's fixed rate to Nanjing National Government's proportional rate.In the tax sharing system of Nanjing National Government,local business tax rate had two modes.One was different proportional tax rate and the other was single rate.During and after the Anti -Japanese War,the National Government gradually unified and greatly improved business tax rate.Tax burden increasing was the result of improving tax rate and other factors.The business tax brought great revenue for the government,while it also brought heavy tax burden to industrial and commercial economy and ordinary people.
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