上海公共租界征税权变迁的历史考察——以历次《土地章程》为视角

Historic Survey on the Taxation Power's Transition of Shanghai International Settlement:From the Perspective of Land Regulations

在上海公共租界征税权的变迁中,历次《土地章程》发挥了重要作用。1845年《土地章程》可谓公共租界征税权的起源,1854年《土地章程》对征税权予以明确规定,1869年《土地章程》完善并最终确定了征税权的内容。因《土地章程》修订程序和内容的缺陷以及未经华人居民同意而征税,公共租界征税权长期存在合法性问题。为此,通过确立为提供公共产品而征税的理念以及以民主协商程序获得纳税人的同意,公共租界在一定程度上缓和了征税权合法性问题所引起的征纳双方的紧张关系。

Land Regulations had played an important role in the transition of taxation power in Shanghai International Settlement. Land Regulations of 1845 was the origin of the taxation power of the Settlement,Land Regulations of1854 formally established the taxation power,and Land Regulations of 1869 perfected the taxation power. Due to Land Regulations＇ defects in amendment procedure and content,and the taxation without the consent of the Chinese residents,it was difficult to solve the problem of taxation power. By establishing the concept of taxation for public goods＇ provision and obtaining the consent of the taxpayer in the democratic consultation procedure,Shanghai International Settlement had eased the tensions between the tax leviers and the tax payers to some extent.