南京国民政府时期税警之组织流变探析

A Study on the Changes in the Tax Police Organization during the Period of Nanjing National Government

南京国民政府成立之后,财政部着手整顿税务,宋子文鉴于盐业走私严重、缉私队伍废弛,遂改缉私队伍为税警,由财政部主导进行准军事化建制,此举历代少见。从缉私营兵到税警的组织之变,既是强化缉查的非常举措,亦有财政部扩权理政的内在考量。税警之设立始于1931年4月,1945年以后被改编为盐警或关警,期间税警先后隶属于盐务行政机关、稽核机关及缉私署,而税警总团又直接隶属于财政部。在组织变化之中,盐务缉私态势、财政权力博弈、缉私权属归并都具重要影响。税警总团之设,更是税警走向正规军事化的极致。

Since the establishment of the Nanjing National Government,Ministry of Finance began to proceed with the consolidation of taxation. In view of the serious smuggling of salt industry and the destruction of the anti-smuggling force,Tse-ven Soong,the Finance minister,converted the anti-smuggling force into a tax police within the frame of paramilitary system,which was rare in history. This change was not only to strengthen anti-smuggling but also to expand the power of the Ministry of Finance. The tax police was established in April1931,and after 1945 it was adapted to a salt police or a custom police. During this period,it was successively affiliated to the salt administration,the auditing agency and the Anti-smuggling Department,while the Chief Regiment of Tax Police directly under the Ministry of Finance. In the organizational change of the tax police,salt smuggling situation,the game playing of the financial power,and the merger anti-smuggling powers played important roles. Moreover,the establishment of the Chief Regiment of Tax Police was the ultimate manifestation of the tax-militarization toward formal militarization.