民国时期洋米进口税的征收及反响

1933年洋米进口税在沿海各省的开征，是一项牵动国内外诸多方面的重大政策调整。经由长江中下游米谷产区政商界屡次呼吁，南京中央政府为此进行了三年多的酝酿和讨论。在国民党高层、中央关系院部、长江中下游地方政府和商人团体就开征洋米进口税基本达成共识之情势下，广东、福建两省先于其他省份开征洋米进口税，由此加快了中央开征洋米进口税的步伐。其后，洋米税率和税政几经变化，闽粤两省洋米谷税率和税政也先后由中央统一起来。洋米进口税的开征，不仅在粤闽两省激起颇大反响，在国际上也引起相关国家的关注和交涉，并在一定程度上影响了中国与这些国家外交关系的走向。

The Imposition of Foreign-rice Tariff and Its Social Repercussions in the Republic of China

In 1933, the imposition of foreign-rice tariff in the coastal provinces was an important policy adjustment which was related to many aspects of the domestic and the abroad.  Through the appeals from the rice-producing provinces’ governments and the merchants, the central government of Nanjing gestated and discussed on it for 3 years. Under the circumstances of the common view between the high level of KMT, the relating central ministries and courts, and the local governments and merchant groups of the middle and lower reaches of the Yangtze River, Guangdong and Fujian imposed the foreign-rice tax before the other provinces. Thus the central authority quickened the steps for imposing the foreign-rice tariff. Later the rate of foreign-rice tariff and the tariff management had changed constantly. The rate of foreign-rice tariff and the tariff management of Guangdong and Fujian were unified by the central government finally. There had many social repercussions of the imposition of foreign-rice tariff not only in Guangdong and Fujian, but also in the relating countries in the world. And it had influenced the foreign relations between China and these countries.