摘要
在近代中国的诸多杂捐中,花捐是向妓女和妓馆开征的一种杂税。西方殖民者利用租界“国中之国”的行政特权移植公娼制度,并按照欧洲惯例实施花捐。租界的花捐征收方式对中国财政近代化形成辐射效应。警察制度是清朝推进新政的重要内容,中国地方官员因经费严重不足,只得利用花捐解决困境。在此过程中,花捐作为地方税并纳入近代财政体系,加快了章程化、组织化的进程。
In modern China, prostitution tax is a miscellaneous tax imposed on prostitutes. The prostitution tax originated from foreign concessions in China where western colonization implement the public prostitution system. With the spreading of the New deal in the late Qing, local governments began to collect tax on prostitutes in order to make up the shortage of funds for the police, which inspired by foreign concession management. From the Republic of China, the prostitution tax had been integrated into the local financial system, which gradually was institutionalized a kind of local tax.
作者
张侃
刘伟彦
ZHANG Kan;LIU Weiyan
出处
《近代史学刊》
CSSCI
2018年第2期77-105,304,共30页
Journal of Modern Chinese History
基金
国家社会科学基金重大项目“近代中国工商税收研究”(16ZDA131)的阶段性成果
关键词
花捐
地方税
花捐公司
财政-社会形态
Prostitution Tax
Local Tax
Tax Constitution
Company of Prostitution Tax
Financial-social Formation