1937年上海公共租界增捐风波述论

On the Incident of Tax Increase in Shanghai Public Concession in 1937

1937年,上海公共租界工部局以财政枯竭、入不敷出为由,欲在租界内实行增税,引发广大市民和众多机构的不满和抵制。最终迫于各方压力,工部局决定将增捐延期半年实施。虽然慑于租界当局的政治高压,抗捐并未取得完全成功,但抗捐过程中民众高度团结,且采取了一系列积极有效的措施,取得了有限的胜利。这一事件反映出大众民族权利意识的觉醒,一定程度上也激发了市民反帝情绪的增长,相关研究有助于深化学界对全面抗战前夕公共租界中华洋关系的认识。

In 1937,the Bureau of Industry of the Shanghai Public Concession attempted to increase taxes in the concession on the grounds of financial exhaustion and insolvency,which aroused dissatisfaction and resistance from the general public and many institutions.Under pressure from all sides,the Bureau of Industry decided to postpone the implementation of the increase for half a year.Although the anti-tax increase was not completely successful because of the political coercion of the concession authorities,the people were highly united in the anti-tax increase process.A series of effective measures were taken,and limited victories were achieved.This event reflected the awakening of the public awareness of national rights and,to some extent,stimulated the increase of anti-imperialist sentiment among the citizens.The research can help deepen the academic understanding of Sinoforeign relations in the public concession before the War of Resistance against Japanese Aggression.