20世纪30年代初汉口外商营业税之稽征

The Collection of Business Tax for Foreign Merchants at Hankow in the Early 1930s

1931年南京国民政府主持裁撤全国厘金,地方各省裁厘之损失以征收营业税进行抵补。然由于治外法权的存在,政府对于各地外商抗税问题几乎束手无策。在外交谈判艰难的情况下,湖北省亦曾尝试着自行解决,惜成效不彰。及1933年2月,贾士毅出任湖北省财政厅长,在综合考量的基础上,通过采取营业税局与商品检验局相互协作的方式,成功迫使汉口外商缴纳出口桐油、茶叶、牛羊皮等项物品之营业税。虽然汉口外商纳税问题最终并未完全解决,但湖北省所取得的突破仍具有重要意义。

In the year of 1931,the Nanking National Government presided over the abolition of Likin all over the country. The deficits caused by the abolition of Likin of every local province was remedied by collecting business tax.But due to the existence of extraterritorial jurisdiction, the government was almost helpless in addressing the tax resistance problem of foreign merchants.In the situation of difficult diplomatic negotiations, the Hupeh Province ever attempted to resolve by itself, unfortunately the effectiveness was not good.By February 1933, Chia shih i served as the Minister of Finance of Hupeh Province, on the basis of a comprehensive consideration, the way that the Business Taxation Bureau and the Bureau of Inspection and Testing of Commercial Commodities collaborated was taken, and it made the foreign merchants at Hankow pay the business tax of exporting wood oil, tea, cowhide and sheepskin successfully. Although the problem of paying tax of foreign merchants at Hankow was not solved completely in the end, the breakthrough which the Hupeh province made was still significant.