上海公共租界纳税人会议制度研究——从《土地章程》《议事规章》看纳税人会议

A Study of the Conference System of the Taxpayers of Shanghai International Settlement——Based on the Land Regulations and Rules of Procedure

纳税人会议是上海公共租界的最高权力机关,工部局对其负责,受其领导。纳税人会议亦是上海西人参与租界治理的重要途径,西人通过在纳税人会议中表达自己的利益诉求,不断的创设、完善租界治理体系,推动了租界的持续发展,故纳税人会议是分析近代上海发展、演变的重要线索之一。而《土地章程》、《纳税人会议议事规章》是上海公共租界的根本大法,其不断推进、完善是构建上海公共租界纳税人会议制度的重要保障。

The Taxpayers Meeting is the organ of supreme power in Shanghai International Settle-ment. The municipal council is responsible for it directly and under its leadership. It is an effective way for foreigners in Shanghai to participate in the international governance. The foreigners constantly create and improve the management system of International Settlement, and promote the sustainable development of International Settlement by expressing their demands in the Taxpayers Meeting, which is the key to study the evolution of the modern Shanghai. Land Regulations and Rules of Procedure are the fundamental laws in Shanghai International Settlement, whose continuous advancement and improvement is an important guarantee of the construction of the conference system of the taxpayers in Shanghai International Settlement.