期刊论文

中文

史学月刊

0583-0214

2018

7

72-84

本校为第一机构

北京政府为开征租界内华人印花税,与西方列强进行了长时间交涉,有抗争、亦有妥协,最终于1919年年底达成了《租界内华人实行贴用印花办法》,并拟于1920年1月1日起施行。但是,有令难行,北京政府拟于租界华商中开征印花税之举遭到了强烈抵制,租界华商在上海总商会和马路商界联合会的组织下,以负担过重、＂华洋不能一律＂为理据,拒贴印花税票,并借助工部局的力量,达到了抵制印花税的目的。在北京政府、西方列强与租界华商的三方博弈中,西方列强是真正的赢家,北京政府和租界华商都是弱者,租界华商只有借助西方列强的力量才得以拒绝印花税,得不到西方列强支持的北京政府没有达到开征印花税的目的,其权...

In order to levy stamp taxes on Chinese inhabitants in the foreign settlements,the Beijing Government went through a long process of negotiations with the Western powers.After resistance and compromises,they finally agreed on the Measures of Chinese in the Foreign Settlements Affixing Revenue Stamps at the end of 1919 and planned to implement it from January 1~（st）,1920.However,it was hard to implement the decree because Chinese businessmen in the foreign settlements strongly resisted it.Under the organization of Shanghai General Chamber of C...