加征与助赈:20世纪20年代上海商界与北洋政府的附加赈捐博弈  

Increasing Taxation and Assisting Relief:The Game Between Shanghai Business Circles and the Beiyang Government over Appending Relief Donations with Goods Tax in the Early 1920s

作　　者：陶水木[1] Tao Shuimu

机构地区：[1]杭州师范大学浙江民国史研究中心,浙江杭州311121

出　　处：《史学月刊》2020年第11期53-63,共11页Journal of Historical Science

基　　金：浙江省哲学社会科学规划重点课题“上海商界与民国灾荒救济研究(1912—1937)”(16NDJC005Z)。

摘　　要：1920—1922年间,上海商界与北洋政府围绕货税附加赈捐及加征展期问题,进行了两轮、长达一年多的博弈,最终以政府当局取消上海一埠加征,改由商界捐募等额赈款而结束。上海商界反对附加赈捐,并不是不愿助赈,在附加赈捐令颁布前,商界助赈非常踊跃。商界之所以反对加征,主要是担心政府失信,加征一年变常征、加征一成变数成。这场博弈的结果是本该随货税附征的赈款,改由商界认募,从表面上看这对于灾赈似乎没什么影响,但实际上既影响了赈灾公债的发行,又影响了上海商界的助赈热情,给20世纪20年代初的灾赈带来消极影响。Between 1920 and 1922,Shanghai business circles and the Beiyang government had a two-round game which lasted for more than one year over the issue of appending relief donations with goods tax and extending the time of taxation increase.This game ended with the government cancelling the taxation increase in Shanghai and the business circles donating the equivalent amount of relief money.Before the promulgation of the order to append relief donations with goods tax,the business circles were quite active in providing relief assistance.The main reason for their opposition to increasing taxation was that they feared the government would break its promise.As a possible result,increasing taxation for one year might become increasing taxation forever and ten percent increase might become a lot more than ten percent.The outcome of this game was that the relief fund which would have been appended with goods tax was raised by the business circles.Superficially,it seemed to have no influence on the disaster relief work.But in practice,the game not only affected the issue of the government bond for disaster relief,but also influenced the enthusiasm of Shanghai business circles in providing relief assistance,which had a negative impact on the disaster relief work in the early 1920 s.

关 键 词：上海商界 北洋政府 货税加征 助赈 

分 类 号：K26[历史地理—历史学]