抗争的变曲:《租界内华人实行贴用印花办法》评析

The Foreign-related Dilemma of Stamp Taxation during the Beijing Government

租界产生,税权丧失。1913年3月,民国北京政府开征印花税,但遭列强的普遍抵制,甚至对租借内华人征收印花税,也遭列强干预。为求税收公平,经外交部与列强的反复艰难的磋商,财政部最终出台了《租界内华人实行贴用印花办法》的变通举措。但在内外交困中,该办法最终不得其果。一系列的外交磋商是国力贫弱下的艰难抗争,这其中既蕴含着对税收公平的渴望,也反映出强权背景下的诸多无奈,更是外交精英们急躁不安的情绪表露。

The foreign settlements appeared, and China lost her tax power. The Beijing government began to levy stamp tax in March,1913, but received the resist from the foreign powers. The foreigners in China refused to pay stamp taxes, so did the Chinese residents in the foreign settlements. After the Foreign Ministry and the Ministry of Finance negotiated with the Embassies in China continuously and difficultly, the Government finally set out the Arrangements for enforcing the stamp tax on Chinese Residents in the Foreign Settlements. But because of the strong resistance from the foreigners and the Chinese merchants, the modifications of the law had not been really fulfidled. The series of diplomatic consultation was a difficult struggle from the poor Nation, which contained the desire for the tax fairness, and also reflected a lot of frustration under the power politics. Its also expressed the anxiety from the diplomatic elites of that time.