法属印度支那税收体制特征剖析

Analysis on the Colonialism of Taxation System in French Indochina

税收是法国在印度支那推行的殖民经济政策的重要组成部分。本文梳理了法国海军殖民地部的部分税务档案,认为法属印度支那的税收体制具有如下基本特征:税收名目多,税额重;在直接税征收上一直推行“集体纳税人”制和包税方式;在间接税征收上长期奉行以鸦片和盐酒专卖税为主的政策。这一具有浓厚殖民主义色彩的税收体制是法属印度支那畸形单一经济结构形成的主要原因之一。

Taxation composes an important part of French colonial economic policies toward Indochina. Through an analysis of some tax archives of the French Colonial Marine Minister, this paper argues that the taxation system in French Indochina was characterized by imposition of heavy taxation on a vast variety of items, adoption of ＂roles eollectifs＂ and tax farming in direct taxes collecting, and levies on opium, salt and wine franchising as the main indirect tax income. Such a taxation system which featured colonialism led to the establishment of an abnormal single - structured economy in French Indochina.