略论近代中国花捐的开征与演化及其财政-社会形态

Prostitution Tax in Modern China and Its Financial-social Formation

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.