沦陷时期的天津税收探析——以天津商会档案为研究对象

A Probe into Tianjin's Tax during the Enemy-Occupied Period with the Files of Tianjin Trade Union as the Object of This Study

1937年卢沟桥事变后,日军占领天津,组织伪政权,控制天津税收,对重要战略物资实行严格统制,以便将天津作为侵略华北的战略基地,达到"以战养战"的目的。日伪政权利用税收,攫取财富,扩大侵略。随着战争的进行,沦陷区通货膨胀,经济困难,日伪政权为了维持基本运作,变本加厉,不择手段增加税额、提高税率,加剧了工商业的经营困境,也加速了自身灭亡的步伐。

After Lugou Bridge Incident in 1937, the Japanese occupied Tianjin and pieced together a puppet regime to control the Tianjin＇s tax and important strategic supplies in order to change the city into a strategic base for further invasion of North China and to fuel war with warfare. The Japanese puppet regime seized the wealth and expanded their aggression through tax. With the war going on, the enemy-occupied areas faced the problems as inflation and the economy was quite difficult. In order to keep the fundamental running of the regime, the Japanese stopped at nothing to increase the tax amount to be paid and the tax rate, which worsened the business of Tianjin＇s industry and commerce and quickened the pace of Japanese destruction.