民国北京政府烟酒公卖述论

A Review of Tobacco and Wine Public Sale of Beijing Government of the Republic of China

烟酒公卖是民初北京政府为增加财政收入,变通专卖制度,创行的以"官督商销"为主旨的烟酒新政策。但由于烟酒业商人的反对,"公卖"在实际运行中并未按照政策设计执行,实际上成为一种烟酒新税。从财政实效来看,公卖收入未能达到政府预期,加之各省普遍的截留,其对北京政府财政的增益作用十分有限。烟酒公卖在政策与实情之间的脱节,体现了北京政府增加财政收入的努力和囿于现实阻力而难有成效的困境与矛盾。

The tobacco and wine public sale was a new policy created by the Beijing government of the Republic of China, which was on the basis of the adaptation of the monopoly policy and based on the principles of Government supervised and merchant managed, and its main purpose was to increase fiscal revenue. But in the actual operation, the public sale has became a new tax of tobacco and wine rather than follow the policy design, due to the opposed by the tobacco and wine merchant. From the financial point of view, the income of the public sale was failed to meet government expectations, and interceptions was also prevalent in the provinces, the income from public sale has a very limited effect on the financial performance of the Beijing government. The gap between the public sale policy and the reality reflects the efforts of the Beijing government to increase revenue,confined to the reality of the difficulties and difficult to successed.