“钞票之税”:近代银行税的筹设及其财政、货币逻辑  

“Tax on Banknotes”:The Establishment of Modern Bank Tax and Its Financial and Monetary Logic

作　　者：魏文享 张莉 Wei Wenxiang;Zhang Li

机构地区：[1]华中师范大学中国近代史研究所 [2]中国地质大学马克思主义学院博士后流动站,湖北武汉430079

出　　处：《史学月刊》2022年第1期67-80,共14页Journal of Historical Science

基　　金：江汉大学武汉研究院开放课题“汉口租界海外资料收集整理研究”(IWHS20201009);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：近代银行业的兴起,是银行税实施的行业基础,但税制的推行仍需要合适的政治及市场机制。晚清度支部曾关注银行"余利税"和"发行税",但未进入政策层面。到民国北京政府时期,财政部官员拟订了发行税草案,辅助实施旧币整理,未能付诸实践。南京国民政府建立之后,颁布了新的银行收益税及发行税法案。该收益税属于营业税体系,以上海银行公会为代表的银行业接受此税之成立,但要求降低税率。发行税属于政府以特许发行权而获得的税收收入,蕴含着实施钞券发行管理的货币政策目标。银行公会认为两税同征,存在重复征税,且中外不能一律,一度请求暂缓。但在政府强压之下,财政部和银行公会仍然达成纳税协议。政府通过差异化的发行税政策,促使发行权逐步向中、中、交、农四行集中,最后由中央银行垄断发行。纵向观察中国近代银行税的推进历程,其开征受到政府财政能力及银行业行业形态的影响,在一定程度上发挥着控制纸币发行的货币管理职能。The rise of modern banking industry was the basis for bank tax,but the implementation of this tax system still needed appropriate political and market timing.In the late Qing dynasty,the Ministry of Finance had paid attention to the“surplus bank profits tax”and the“bank issuance tax”,but did not promote them to the policy level.During the period of the Beijing government,an official from the Ministry of Finance presented a draft of bank issuance tax to control the number of banknotes issued,but this draft just stayed on paper.After the establishment of the Nanjing National Government,the new Act of Bank Profits Tax and Bank Issuance Tax was issued.The Shanghai Banking Association,as the representative of banking industry,accepted the profits tax but objected to the issue of tax on banknotes.Moreover,they required to reduce the tax rate of profits tax.At last,the Banking Association made a deal with the Ministry of Finance and agreed to pay the tax on banknotes.Through the differentiated policy,the government strengthened control over the issuance of banknotes and centralized power in the hands of the central bank.Examining the promotion process of bank tax vertically,we find that the collection of it was influenced by the government’s financial power and the form of the banking industry.To a certain extent,it also performed the monetary management function of controlling the issuance of banknotes.

关 键 词：近代银行 钞票 兑换券 收益税 发行税 

分 类 号：K25[历史地理—历史学]