英殖时期新加坡所得税开征中的政商博弈  

The Government-Merchant Game over the Introduction of Income Tax in Singapore during the British Colonial Period

作　　者：朱庆 Qing Zhu

机构地区：[1]华南师范大学历史文化学院,广州510000

出　　处：《世界民族》2025年第1期116-126,共11页Journal of World Peoples Studies

基　　金：广东省哲学社会科学规划2022年度项目(项目编号GD22CZZ10);广州市哲学社科规划2023年度课题(课题编号2023GZDD13)的阶段性成果。

摘　　要：20世纪初,英国对新加坡的税收政策从自由放任转向强化管理。1910年,鸦片包税废除后,英殖民政府试图开征所得税,但因西商和华商的集体抗议而失败。一战期间,政府以支持英国战费为由,要求开征战时所得税,并在当地英商的支持下正式实施。一战后,政府试图将其转变为永久税制,因再次遭到各族群商民的共同反对而取消。二战期间,战时所得税再次开征,后因新加坡沦陷而中断。二战后,政府计划恢复所得税,引起了以华商为主的商民群体的激烈反对。尽管如此,政府仍罔顾民意,强行通过了所得税法令。英殖时期新加坡所得税的开征背景复杂、进程曲折、争论激烈,商民在政商博弈中增强了参政意识,深化了对纳税义务与公民权利的认识。二战后殖民政府强行开征所得税的行为,推动了新加坡公民权运动的发展,加速了新加坡民族国家独立的进程。In the early 20th century,the British colonial policy towards Singapore changed from laissez-faire to stringent governance.In the wake of the abolition of the opium farming system in 1910,the British colonial regime took the opportunity to levy income tax,but failed to do so under the collective protest by Western and Chinese merchants.During World War I,the colonial regime imposed a wartime income tax on the grounds of assisting the British war expenses,which was formally introduced with the strong support of local British merchants.After the First World War,the government wanted to make it a permanent tax system,but again it was cancelled due to joint opposition from merchants of various nationalities.The introduction of wartime income tax to support the British war effort during World War II was interrupted by the rapid fall of Singapore.After the Second World War,the government proposed to resume the income tax,but met with fierce opposition from merchants,particularly the Chinese merchants,and the government forcefully passed the income tax law in disregard of public opinion.The background of the introduction of income tax in Singapore during the British colonial rule was complex,the process was tortuous,and the debates were intense.In the game over income tax with government,the merchant community enhanced their awareness of political participation,and formed an understanding of tax obligations and civil rights in the tax collection.The colonial government's forceful imposition of income tax promoted the Singaporean Chinese civil rights movement and the process of national independence.

关 键 词：新加坡 所得税 殖民政策 政商关系 

分 类 号：F811.9[经济管理—财政学] K339.4[历史地理—历史学]