民国时期印花税稽征中的政商纠葛(1929—1936)——以天津汽水贴花纠纷为中心的考察  

Analysis of the Political and Commercial Controversy in the Stamp Tax Collection during the Republic of China Period(1929—1936)——A Study Centered on the Tianjin Soda Stamp Tax Dispute

作　　者：郝佩林 HAO Peilin(College of Humanities,Anqing Normal University,Anqing Anhui,246011,China)

机构地区：[1]安庆师范大学人文学院,安徽安庆246011

出　　处：《安庆师范大学学报（社会科学版）》2024年第4期87-94,共8页Journal of Anqing Normal University：Social Science Edition

摘　　要：作为民国税制结构中较为活跃的变量,印花税的稽征攸关国利民生。1929年天津印花税局援例催征汽水印花特税。1929—1936年间,天津汽水同业公会因汽水贴花“华洋不能一律”反复函请天津总商会、印花税局、市政府(党部),直至财政部,恳请免征汽水印花,均遭到上级机关驳斥拒绝,酿成汽水贴花纠纷。在迁延数年,悬而未决的情况下,天津汽水商民组织反对贴花后援会,衍为群体请愿的暴力抗税行动。后经天津市政府(党部)调节,征缴双方关系虽有缓和,但最终以天津华界汽水厂家尽数迁往租界告一段落。这次汽水贴花纠纷反映了民国税收制度中因“华洋分岐”产生的稽征困境,同时也映射出地方政商纠葛中的复杂运作实态。As the most active variable in the tax system structure of the Republic of China,the collection of stamp duty is closely related to national interests and people's livelihood.In 1929,Tianjin Stamp Taxation Bureau issued an example to urge the collection of special taxes on so-da and water stamps.From 1929 to 1936,the Tianjin Soda Industry Association repeatedly requested the Tianjin General Chamber of Commerce,Stamp Tax Bureau,Municipal Government(Party Department),and even the Ministry of Finance to waive the collection of soda stamps due to the fact that"China and foreign countries cannot be unified"of soda decals,but were rejected by higher authorities,resulting in a dispute over so-da decals.After several years of delay and pending,the Tianjin Soda Drink Business People's Organization opposed the Decal Support Associa-tion,which became a violent action through group petitions.After being adjusted by the Tianjin Municipal Government(Party Department),al-though the relationship between the collection and payment parties eased,it ultimately ended with all the Tianjin Huajie soda manufacturers mov-ing to the concession.This soda sticker dispute not only reflects the tax collection dilemma caused by the"Sino foreign division"in the tax sys-tem of the Republic of China,but also reflects the complex political operation reality in local political and commercial disputes.

关 键 词：民国时期 汽水印花税 稽征 官商纠纷 华洋关系 

分 类 号：K263[历史地理—历史学]