抗战胜利后上海财政压力与娱乐税加征风波  

Post-war Financial Pressure in Shanghai and the Groundswell over the Increase of Entertainment Tax

作　　者：张秀丽[1] 单一帆 Zhang Xiuli;Shan Yifan

机构地区：[1]河南大学历史文化学院,河南开封475001

出　　处：《史学月刊》2025年第4期68-79,共12页Journal of Historical Science

基　　金：国家社会科学基金一般项目“近代中国剧场税捐与社会治理研究”(21BZS083)。

摘　　要：抗战胜利后,上海市政府为了筹集保卫团经费,决定加征娱乐税,即税率由原来的30%提升至50%,自1946年2月1日起实施。消息一出,戏剧、电影、话剧等娱乐业以所征税率过高、观众负担过重、影响营业为由,纷纷向市政府请愿,期望政府收回命令,按原税率执行。但市政决议,不可能立即变更。于是,对此加征税率,电影业拒不执行。后经多次交涉,市政府才允准电影、戏剧等业按40%征收,话剧业按30%征收。然而,两个月后,市政府因预算不足,市参议会决议娱乐税提升至50%,又一次引起娱乐业的强烈抗议。各娱乐业同业公会、市参议会、市财政局、市政府等经多次博弈,最后议定,市财政局先按40%征收。1946年年底,适逢国民政府修正娱乐税法,规定娱乐税税率最高不得超过25%,再一次引起戏剧、电影等业的抗议,不断与市参议会、市财政局、市政府交涉,市政府同意自1947年2月1日起暂时按国民政府娱乐税法执行,待市参议会下届开会时再议决,娱乐税加征风波始告一段落。After the victory of the War of Resistance against Japanese Aggression,at the beginning of 1946,in order to raise funds for the defense regiment,the Shanghai municipal government decided to increase the entertainment tax from 30%to 50%,which would be implemented from February 1st.Once the news came out,theaters,cinemas,and drama troupes in the entertainment industry petitioned the municipal government not to increase the tax rate because the tax rate imposed was too high and the burden on the audience was too heavy,which would affect the development of their business.After many negotiations,the municipal government agreed to reduce the tax rate of drama industry to 30%and the tax rate of film and theater industries to 40%.Two months later,due to lack of budget,the Municipal Council decided that the entertainment tax should still be levied at 50%,which once again aroused strong protests in the entertainment industry.The entertainment industry associations,the Municipal Council,the Municipal Finance Bureau,and the municipal government were once again caught in negotiations.Finally,it was decided that the Municipal Finance Bureau should first implement it at 40%.At the end of 1946,when the National Government amended the Entertainment Tax Law,stipulating that the maximum entertainment tax should not exceed 25%,it once again aroused protests from the theater and cinema industries.They continued to negotiate with the Municipal Council,the Municipal Finance Bureau,and the municipal government,and the municipal government agreed to temporarily implement the Entertainment Tax Law of the National Government from February 1st,1947,and make further decisions during the next session of the Municipal Council.The groundswell over the increase of entertainment tax had come to an end.

关 键 词：抗战胜利后 上海 娱乐税加征 电影院业同业公会 戏剧院业同业公会 

分 类 号：K26[历史地理—历史学]