近代中国海关税款的战时存解(1931~1945)——以长沙关为中心的考察  

How to Save the Tariff of Modern Chinese Customs Service During the Anti-Japanese War(1931-1945)—Centered on the Changsha Customs

作　　者：张小彤 Zhang Xiaotong

机构地区：[1]武汉大学历史学院

出　　处：《中国经济史评论》2023年第3期138-157,共20页China Economic History Review

基　　金：国家社科基金青年项目“近代中国国库制度研究(1905-1949)”(21CZS043)的阶段性研究成果之一

摘　　要：辛亥鼎革,中国海关税款改存入外国银行。为国家主权与财政大局计,南京国民政府推动收回海关自主权,部分款项得以存入中央银行。抗日战争爆发后,日军劫夺各关税收,加之沿海海关大量沦陷,国民政府能够控制的关税遽减。全面抗战爆发后,国民政府颁布《公库法》以统制战时经济,但在海关系统暂缓实施。太平洋战争爆发后,上海海关总税务司署沦陷,国民政府另组重庆海关总税务司署,以辖制后方关区,统制战时经济。1942年10月1日,《公库法》开始在海关系统实施。此后,海关逐渐由关税的征收、保管机构,变为仅有审定税额、开具缴款书之责的机构,其性质俨然回到辛亥鼎革以前。早在抗战初期,长沙关的税款就已经由中央银行长沙分行接办,但彼时款项划拨较为宽松,海关监督和税务司具有较多权限。其在战时辗转迁移、坚持稽征,是抗战期间国民政府统制内地海关的实例。After the Revolution of 1911,Chinese tariffs are deposited in foreign banks.For the sake of national sovereignty and the overall financial situation,the Nanjing National Government took the lead in regaining the autonomy of customs.Part of the customs duties can be deposited in the central bank.After the outbreak of the Anti-Japanese War,the Japanese army robbed various customs taxes,and a large number of coastal customs were occupied.Tariffs that the Nationalist government could control were cut sharply.After the outbreak of the fullscale Anti-Japanese War,the Nationalist government promulgated the Public Treasury Law to control the wartime economy,However,it has been suspended in the customs system.After the outbreak of the Pacific War,the Inspectorate General of Shanghai Customs was taken over by Japan.The National Government set up the Chungking Inspectorate General to govern the rear customs area and control the wartime economy.On October 1,1942,the Public Treasury Law be-gan to be implemented in the customs system.Since then,the customs has gradually changed from the collection and storage agency of customs duties to only the functions of verifying the tax amount and issuing payment letters.Its nature seems to return to before the Revolution of 1911.As early as the early days of the Anti-Japanese War,the Changsha Customs had been taken over by the Changsha Branch of the Central Bank.However,the allocation of funds was relatively loose at that time.The Customs has more powers.During the war,Changsha Customs moved and insisted on expropriation,which was an example of the Nationalist government's control of the mainland customs during the Anti-Japanese War.

关 键 词：抗日战争 近代中国海关 税款存解 《公库法》 长沙关 

分 类 号：F752.9[经济管理—国际贸易] K264[经济管理—产业经济]