租界华商与“五四”后的北京政府及西方列强——20世纪20年代初上海租界华人拒贴印花税票研究

Chinese Businessmen in the Foreign Settlements,the Beijing Government and the Western Powers after the May Fourth Movement:A Study of Chinese Refusing to Affix Revenue Stamps in the Shanghai International Settlement in the Early 1920s

北京政府为开征租界内华人印花税,与西方列强进行了长时间交涉,有抗争、亦有妥协,最终于1919年年底达成了《租界内华人实行贴用印花办法》,并拟于1920年1月1日起施行。但是,有令难行,北京政府拟于租界华商中开征印花税之举遭到了强烈抵制,租界华商在上海总商会和马路商界联合会的组织下,以负担过重、"华洋不能一律"为理据,拒贴印花税票,并借助工部局的力量,达到了抵制印花税的目的。在北京政府、西方列强与租界华商的三方博弈中,西方列强是真正的赢家,北京政府和租界华商都是弱者,租界华商只有借助西方列强的力量才得以拒绝印花税,得不到西方列强支持的北京政府没有达到开征印花税的目的,其权威再次受到挑战,工部局则成功地维护了其对租界的管治权。

In order to levy stamp taxes on Chinese inhabitants in the foreign settlements,the Beijing Government went through a long process of negotiations with the Western powers.After resistance and compromises,they finally agreed on the Measures of Chinese in the Foreign Settlements Affixing Revenue Stamps at the end of 1919 and planned to implement it from January 1^（st）,1920.However,it was hard to implement the decree because Chinese businessmen in the foreign settlements strongly resisted it.Under the organization of Shanghai General Chamber of Commerce and Association of Shanghai Street Business Circles,together with the support of Shanghai Municipal Council（SMC）,Chinese businessmen succeeded in boycotting the stamp taxes by claiming that they were overburdened and that Chinese and foreigners should not be treated in the same way.In this tripartite game between the Beijing Government,the Western powers and Chinese businessmen in the foreign settlements,the Western powers were the real winner,while the other two sides were at a disadvantage.Only with the help of the Western powers were the Chinese businessmen able to boycott the stamp taxes,while without the support of the Western powers,the Beijing Government failed to implement its Measures and found its authority challenged again.In the meantime,the Shanghai Municipal Council successfully maintained its jurisdiction over the foreign settlements.