抗战胜利后的天津商人与政府摊派(1946-1949)  

The Merchants of Tianjin and the Government Expense Apportioning After the Victory of the Anti-Japanese War,1946-1949

作　　者：魏文享 Wei Wenxiang

机构地区：[1]华中师范大学中国近代史研究所

出　　处：《史学月刊》2020年第2期70-87,共18页Journal of Historical Science

基　　金：国家社会科学基金重大项目“近代中国工商税收研究”（16ZDA131）

摘　　要：抗战胜利后,天津市政府税收不敷所用,开始频繁向商人强制摊派各类费用。这些费用按其用途可分为城防工程费、慰军劳军费、军队给养费等类型,基本用于内战军政。政府摊派通常由政府机构或警备司令部直接向商会、同业公会下令,不仅次数频繁,且数额惊人。商会和同业公会接令后不得不召集团体会员及资力雄厚的企业分摊承担。按其性质,政府摊派属于正常税捐规费之外的额外负担,遭到商人的强烈反对。天津市政府明知摊派违背法理常情,但一边下令禁止,一边仍行摊派。政策上的自我矛盾和冲突说明地方政府财政趋近破产,在战争压力和通货膨胀之下,政府过度依赖预算之外及税收之外的收入。商人团体本应以商人共利为本位,但在军政机构强令下,几成为筹款征税的工具,难以维持其自治传统。After the Victory of the Anti-Japanese War,the revenues of the municipal government of Tianjin ran beyond its expenses and it began to apportion its cost to the merchants in high frequency.Based on the usage,the expenses of the municipal government of Tianjin could be divided into three types,such as the expense on urban fortification,the expense on rewarding the troops and the expense on military supplies,and most of them were used for military and political purposes during the the Second Civil War.Generally speaking,the municipal government or the military headquarter would give direct orders to the Chamber of Commerce and trade unions of Tianjin,asking them to provide support.These orders were not only frequent,but also big in amount.The Chamber of Commerce and trade unions under order had to gather its rich members to apportion the exorbitant charges.The government apportioning by nature was the extra burden beyond the normal levies and charges,and was thus strongly objected by the merchants.Tianjin municipal government knew that the apportioning was unlawful and unreasonable,but it had no financial resources to keep the government functioning and thus had to continuously resort to government apportioning.The conflicts and contradictions in government policy illustrate that the local government was close to bankruptcy.Under the pressure of war and inflation,the municipal government of Tianjin relied too much on revenues beyond its budget and taxation.Meanwhile,the merchant groups were turned into an organizational tool for the government to raise money and levy taxes,which made it difficult for them to maintain their autonomous tradition.

关 键 词：抗战胜利后 天津 商人 商会 政府摊派 

分 类 号：K266[历史地理—历史学]