沦陷时期的天津商会与税收征稽——以所得税、营业税为例

在商会与政府的交涉之中,税收向来为重要议题,商会的抗税与减税行动在研究中也广受关注。本文讨论的不是商会如何抗税,而是其在沦陷区的税收体系中处于何种角色。在天津沦陷后,日本占领当局及地方维持机构仍然看重商会的组织力,并企图强化之为经济控制及殖民统治服务。在税收层面,天津承继战前税制以为财政之税源根基。在战时的所得税、营业税的征稽过程中,商会在反复呈请减税、维护集体协商权、参与营业税代征等方面有突出表现。显示在商会经过改组而为亲日商人掌控的情况下,商会之自治性及权威性大为削弱,但受商人利益及会员民意之驱动,仍尝试在协征过程中寻求减负时机。

Tianjin Chamber of Commerce and the Tax Collection in the Occupied Period---In the Case of Income Tax and Sales Tax

In the interaction between the commerce chamber and government,tax was the very important theme. Under the press of tax,the chamber was always trying to struggle against paying tax. This paper is not about tax evasion,which discusses the problem about the chamber’ s role in tax system. After occupied by Japanese army,the colonial authority paid more atten-tion to the chamber of commerce to strengthen the economy control and rule. In the process of income tax and business tax col-lection,the chamber of commerce play a certain role on negotiation with the government and raised the tax on behalf of the mer-chants. In the way,the chamber of commerce tried to protect the interest of the merchants although which was reorganized by the occupied army.