摘要
1854年上海英租界工部局初创,拥有为"公共利益"而征税之权,并为此成立税务小组,对外侨征收房捐、地税和码头捐,但此时工部局并无具体征税及追缴细则可依照。1863年虹口美租界并入英租界,上海英租界工部局成为上海公共租界工部局,管辖范围扩增,界内外侨国籍也更为复杂。因无法可依,上海英美租界内出现大量外侨欠税和逃税现象,对此工部局也无强制追缴欠税手段,但工部局在此阶段通过建立科学税率、估价体系,调整征税制度,完善征税方式,使其征税逐渐合理化。直至1865年,工部局通过有组织的诉讼手段追缴欠款,并获得英国高等法院专业的法律判决支持,取得各国驻沪领事一致同意对所有外侨统一征税,才使工部局征税权从合理走向合法。1869年《土地章程》修改,将工部局对外侨征税权的合理与合法成果明文确定,建立起成熟的税权制度。
In 1854, the Shanghai Municipal Council of British Settlement was established. It had the right to tax the “public interest” and set up a taxation committee to collect House Tax, Land Tax and Wharf-age Dues from Foreign residents, however, the S.M.C.did not have specific rules of tax can be followed at this time. In 1863, the Hongque of Shanghai American Settlement was incorporated into the British Settlement, then the Shanghai Municipal Council of British Settlement became the Council of Aglo-American Settlement. The scope of jurisdiction was expanded and the Foreign nationality was also more complicated in Aglo-American Settlement. Due to “lawlessness”, there are a large number of Foreigner tax evasion in the Settlement, and the S.M.C.could not be forced to recover the tax arrears, however, the S.M.C.through the establishment of scientific rate and valuation system, perfected the tax system and methods, so that the tax collection was gradually “reasonable”. Until 1865, the S.M.C.had recovered the arrears through organized lawsuits, and was supported by the professional judgement of the Her British Majesty's Supreme Court. The Consuls of various countries in Shanghai have unanimously agreed that all Foreign residents should be uniformly taxed by S.M.C., so that the taxation rights of the S.M.C.could be obtained from “reasonable” to “legitimate”. In 1869, the “Land Regulations” was amended to clearly define the “reasonable” and “legitimate” results of the taxation rights of Foreigner residents of the S.M.C.and established a mature taxation system.
出处
《中国经济史研究》
CSSCI
北大核心
2019年第2期163-176,共14页
Researches in Chinese Economic History
基金
2016年国家社科基金重大项目"近代中国工商税收研究"(项目编号:16ZDA131)的阶段性成果
关键词
上海工部局
外侨
欠税
控诉
征税权
S.M.C.
Foreign Residents
Tax Evasion
Lawsuit
Right of Taxation
