民国时期广东筵席捐稽征之博弈探析(1923-1948)  

Game Analysis of Feast Taxation in Guangdong during the Period of the Republic of China(1923-1948)

作　　者：杨婷 YANG Ting(Department of History,Jinan University,Guangzhou,Guangdong,510632)

机构地区：[1]暨南大学历史系,广东广州510632

出　　处：《韩山师范学院学报》2021年第2期73-79,共7页Journal of Hanshan Normal University

摘　　要：20世纪20年代初孙中山主政广东,广东政府为缓解财政窘迫,增开财源,于1923年率先在广州市开征省河筵席捐,随后推广到全省。在民国时期二十余年间,广东筵席捐发展逐渐步入正轨、走向成熟。其征收方式一直徘徊于招商承办和同业认包之间。同时,其征收过程在多方权力参与下,呈现出政府内部之间、饮食界馆商与包税商之间、饮食界馆商与政府之间为了各自的利益博弈互动的复杂格局,并由此引起了社会的广泛关注。In the early 1920s,Sun Yat-sen headed the administration of Guangdong.In order to alleviate the financial distress and increase the sources of finance,the Guangdong Provincial Gov⁃ernment took the lead in levying feast taxation for the provincial river construction in Guangzhou in 1923.This practice was later promoted in various counties throughout Guangdong Province.In more than 20 years of the Republic of China,the feast taxation in Guangdong was gradually formalized and matured.Its method of levying was constantly shifted between attracting business investment and subcontracting within the same business.At the same time,the levying process involved multiple pow⁃ers,thus forming a complex pattern in which officials within the government,caterers and tax farm⁃ers,caterers and the government interacted in a game of interests,and drawing wide social attention.

关 键 词：民国 广东 筵席捐 博弈 

分 类 号：K26[历史地理—历史学]