任何政府的机构设置,都是为施行其政策服务的,而机构的变更又往往反映了政策的变化。国民政府禁烟机构的设置及其变更,也是其禁烟政策变化的反映。国民政府成立初期,标榜实行断禁政策,实际上推行的是招商承办阿片专卖制度,即“寓禁于征”的政策,其目的不是禁而是征。它所颁布的禁烟章程也着眼于征收“特税”。并明文规定,部分人领照即可吸烟。禁烟机构为附设于财政部内的禁烟处,所征“特税”为财政收入的一部分。 Any government organization is set up to serve its policies and changes in institutions often reflect changes in policies. The establishment of the national government banning smoking establishments and their changes are also a reflection of the changes in the smoking ban policy. In the early days of the founding of the Kuomintang government, it advertised the implementation of the policy of cut-off and the actual implementation of the policy of attracting opium monopoly by attracting investment. It also promulgated the smoking charters also focused on the collection of “special tax.” And expressly stipulated that some people can be smoked when receiving a passport. Non-smoking establishments are non-smoking establishments attached to the Ministry of Finance. The special tax levied on them is part of their financial revenues.