1937年春洋米免税令在广东的实施及其波折

The Implement of the Order about Foreign-rice Tax Exemption and Its Twists and Turns in Guangdong in the Spring of 1937

1930年代前中期,对于洋米谷进口是否征收进口税及如何征税,成为南京国民政府与粤闽诸省地方政府、长江中下游米粮产区与粤闽销区、国米商与洋米商等各方之间产生利益分歧的焦点之一。1936年11月至1937年4月,为救济省内米荒,广东各界向国民政府力争免征洋米进口税,中央关系院部对此先后采取从不准免税,到限额"半税记账",乃至限额免税的措施。面对长江中下游各省市政商界的反对,财政部、实业部对于限额免税的举措虽有游移和动摇,最终则坚持了成案。广东省政府内部、米商内部因利益格局不同,对洋米免税入粤自始即有不同意见,导致洋米免税令在广东的实施出现波折。至于广东省政府内部发生的调节民食会阻挠洋米免税入口一事,既缘于调节民食会内部的人事纷争,也反映了国米商与洋米商之间的利益分歧。米商方面,因对洋米免税有认识分歧,部分广东国米商对于洋米免税入口也加以反对。在吴铁城就任广东省政府主席并对调节民食会进行改组之后,加之广东军政当局与财政部、粤海关经反复磋商就洋米免税进口证明机关问题最终达成一致,免税洋米始得以进口运济广东。其中的曲折反复实则折射出南京国民政府维持广东局势稳定的意图以及对该省的控制力显著增强的态势。

To save the famine which happened at Guangdong from the end of 1936 to the spring of 1937,the Financial Department of the Republic Government of Nanjing adopted the measure of foreign-rice import tax exemption with quota. Although there had some hesitations,the measure had been persisted finally by the central government.However,there had some twists and turns for the implement of the order about tax exemption in Guangdong because of the obstruction from the committee of food regulation in the local government. For Guangdong＇s rice merchants,some national rice merchants also opposed the order because of the different interests between them and the foreign rice merchants. After the reorganization of the committee of food regulation by Wu Tiecheng—the president of Guangdong and the agreement between Guangdong＇s authorities and the Financial Department and Guangdong Customs,the foreign rice had been finally imported to relieve Guangdong＇s famine.