摘要
本文通过梳理1905年至1923年间上海华界南市地区的财政治理情况,试图分析这一时段内与财政相关的租界与华界、正额与杂捐、绅商自治与军阀统治、城区与乡区、军人与绅士等因素。受租界纳税外人会议和工部局的影响,上海南市建立起县市分立、市在县下的地方自治体制,由绅士、商人主导,管理1905年至1913年间的各项市政,并建立起正额县税和自治市捐双轨并立的财政体制。自治绅士通过捐税承包和公产租售,较成功地运作其财政收支,而并未引起像在农村推广自治时那样的抗捐抗税风潮,这背后与上海通商大埠的商业优势有很大关系。1914年袁世凯取消全国地方自治,并命令上海镇守使郑汝成仿照天津体制,在上海华界建立工巡捐局,代替原有的自治机构治理市政。由于工巡捐局一定程度上成为地方军人补充军费的工具,1914年至1923年间南市的财政收支成为一个黑箱,而遭遇征税合法性欠缺与过度征税的双重困境。在此情况下,工巡捐局的领导只能通过利用其私人关系的网络,动员被取缔了原有行政权的绅士、商人,进行财政摊派和垫付事宜,而绅士此时亦阳奉阴违,勉力维持其与军人当局之关系,仍致力于夺回地方自治行政权的工作。
This paper describes financial governance of Nantao Shanghai in 1905-1923,and tries to analyze factors such as foreign settlements and Chinese areas,"Zheng E"and"Za Juan",local self-government and Warlord Reign,urban and rural areas,warlords and gentries,etc.Influenced by foreign taxpayer conference and Shanghai municipal council,Chinese gentry-merchants founded a local self-government system which divided Shanghai county and Nantao district.They also established financial system with both county taxes and district taxes.Chinese gentry-merchants successfully managed their finance without rebellions in counterpart of rural areas.After 1914,Yuan Shikai cancelled local self-government within all country and ordered Zheng Rucheng to found Works and Taxes Bureau in Shanghai,replacing Shanghai local self-government system.However,warlords made financial governance of Nantao Shanghai become a black box in1914-1923 due to their over-taxation.They tried to mobilize local gentry-merchants as their errand boys and confronted substantial resistance.The local gentry-merchants also tried to regain their administrative powers.
出处
《都市文化研究》
2020年第1期143-160,共18页
Urban Cultural Studies
作者简介
祁梁,郑州大学历史学院讲师,近现代河南与中国研究中心成员。
