“良税难认可”:民初戏票印花税的开征(1917—1927)

“Good Tax Is Hard to be Approved”:The Introduction of Stamp Tax on Opera Tickets in Early Republican China,1917—1927

开辟新税源是近代中国政府应对千疮百孔的财政困局的办法之一。戏票印花税的开征即是如此。民国成立后,政府颁布《印花税法》,在多个领域相继开征印花税,但不管是起征点还是开征范围,均未涉及娱乐戏票入场券。1917年年初,为增加印花税收入,京兆印花税分处长和福建印花税分处长上呈财政部,认为戏票为特别奢侈消费品,亦应贴用印花,并建议在全国推行。财政部接受了此建议,并通函各省市财政厅饬令所属各戏园遵照执行。在实际粘贴过程中,同其他各业一样,戏票粘贴印花也同样招致众多抵制。有些地方因其苛细繁琐而采用包销的方式,并未实贴;有些地方虽然实贴,但又存在加重现象。

The present paper,contending that collecting new taxes was one of the Republican government's ways of coping with financial difficulties,reconstructs the history,in which the stamp tax on opera tickets was introduced to Beijing and Fujian first in 1917 on the basis of the idea that opera ticket should be categorized as a special luxury goods and then the Ministry of Finance recognized this and suggested that it be practiced nationwide.