舆论、税收与外债:1919年中美烟酒借款探析

The Public Opinions about Foreign Debt by Discussing the China-USA Alcohol and Tobacco Loan

中国在1916年烟酒借款即将到期之前向美国提出续借事宜,经过各方协商最终达成1919年烟酒借款。围绕此次借款,国内外不同利益代表纷纷进行了舆论表达:中国国内民众一致反对,烟酒从业者认为其未经国会同意,税权外流,不利于烟酒行业的发展;其余部分团体组织认为其借款用途不明,有碍和平统一;知识分子等则深刻揭露美国的背信弃义;美国以帮助中国改善财政治理、发展实业为由,鼓吹中方借债;法国则以抵押条件有矛盾之处要求重新商讨;日本出于与美组建新银行团提议相周旋同时维护自身既得利益而曾一度抗议中美借款。可以说1919年烟酒借款各方利益代表力量相互较量的过程,也是彼此之间利益相互博弈的过程。

Near the expiry of the Alcohol and Tobacco Loan in 1916, China negotiated with America, and made a new deal at last, which called China-USA Alcohol and Tobacco Loan in 1919. Different groups at home and abroad announced their own positions and attitudes. In China the public mostly objected to the loan, especially the tobacco and alcohol businessman, who thought that the loan would greatly harm the progress of tobacco and alcohol industries with the tax being controlled by America. Meanwhile, there was much doubt about the use of this loan, some groups worrying that it would impede national peace and unification. The intellectuals harshly pointed out America 's dishonesty. In contrast, several foreign states held different opinions. For example, America advocated the loan,claiming to contribute to the Chinese fiscal reform and industrial development. France required Chinese government to reconsider this deal because of the contradictions in pledge; Japan, protested the loan once for its own interests and refused to join in the New Bank Union founded by USA. Thus this is not only a competition of power among different groups but also a game of interests.