抗战胜利后杭州市商会复员与地方政府的经费依赖  

The Return of Hangzhou Chamber of Commerce after the Anti-Japanese War and the Fund Reliance of the Local Governments

作　　者：潘标 PAN Biao(School of Marxism,Zhejiang University of Science and Technology,Hangzhou 310023,China)

机构地区：[1]浙江科技大学马克思主义学院,浙江杭州310023

出　　处：《安徽史学》2025年第2期126-134,共9页Historical Research In Anhui

基　　金：国家社科基金重点项目“近代杭州商会档案整理与研究”(21AZS020)的阶段性成果。

摘　　要：随着抗战胜利,国民政府开始将战时撤移后方的公私机构迁回收复区。杭州地方两级政府按照国民党中央政策,积极开展全方位复员,商会被政府视为稳定地方经济与社会秩序的重要力量,优先纳入了复员序列。复员过程中,地方政府面临巨大的经费需求,各种税捐与摊派成为经费来源的重要渠道。杭州市商会处于政府与同业公会之间,为实现其“依法令商会应办之事”,积极协助政府征税与摊派;但当同业公会反对政府强征、强摊时,往往又协助反对政府各项加征。于是,税捐与摊派的协征与协拒成为复员期政商关系的核心内容,双方各自遵循某种受制于现实的行动逻辑。With the victory of the Anti-Japanese War,Nanjing National Government began to arrange for the public and private institutions that had been relocated during the war to return fully to their original location.The local governments at both municipal and provincial levels in Hangzhou,in accordance with the policies of the Kuomintang central government,actively carried out comprehensive return work.Hangzhou Chamber of Commerce,regarded by the government as an important force in stabilizing the local economy and social order,was prioritized for inclusion in the return sequence.During the return process,the local governments faced enormous funding needs,and various taxes and apportionments became important channels for funding sources.Hangzhou Chamber of Commerce,functioning as the bridge connecting the government and industry associations,actively assisted the government in taxation and apportionment to fulfill its duties as required by law.But when industry associations opposed the governments’imposed taxes and apportionments,they often assisted them in the opposition.Therefore,the cooperation and opposition to tax collection and apportionment became the core content of the relationship between the government and Hangzhou Chamber of Commerce during the return period,and both sides followed a certain logic of action constrained by reality.

关 键 词：复员 杭州市商会 政府 税捐 摊派 

分 类 号：K266.9[历史地理—历史学]