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抗战时期大量城市人口进入陕甘宁边区,把吸纸烟的习惯带入边区,提高了边区对纸烟的需求。纸烟是一种技术含量较高的准工业产品,在1941年初皖南事变前,边区消费的纸烟绝大多数从边区外进口。皖南事变后的经济困难时期,外来纸烟被当作引起现金外流的奢侈品在边区禁卖,后来虽一度恢复进口,但很快又为了配合生产节约运动而全面禁止进口。与此同时,边区政府为了发展本地经济也开始鼓励公营经济下的纸烟生产,并试图实行烟酒专卖制度。然而,由于边区原材料和技术水平的限制,公营经济中制定的生产和销售计划与现实需求脱节,边区生产的纸烟缺乏竞争力。在“自给自足”的生产压力下,某些机关部队参与纸烟走私,又破坏了边区税务部门用高税率保护本地纸烟业政策的有效性。边区发展纸烟业的努力基本失败。纸烟的生产、贸易和消费是边区经济的有机组成部分,对其做细致的个案研究,有助于理解边区公营经济的整体逻辑及其在实践中面临的问题。
During the Anti-Japanese War, a large number of urban population entered the border region of Shaanxi, Gansu and Ningxia, bringing the habit of smoking cigarettes to the border areas and raising the demand for cigarettes in the border areas. Cigarette is a quasi-industrial product with a high technological content. Before the incident in southern Anhui in early 1941, the vast majority of the cigarettes consumed by the border areas were imported from the border areas. In the post-Wannan period of economic hardship, alien cigarettes were banned for sale as luxury goods that caused cash outflows and were later resumed imports. However, imports of cigarettes were banned shortly afterwards in support of the economy-saving campaign. At the same time, in order to develop the local economy, the border government has also started to encourage the production of cigarettes under the public economy and has also tried to implement the tobacco monopoly system. However, because of the restrictions on the raw materials and technology in the border areas, the planned production and sales in the public sector are out of line with the real needs and the cigarettes produced in the border areas are not competitive. Under the pressure of “self-sufficiency”, the involvement of certain government agencies in the smuggling of cigarettes has undermined the effectiveness of the tax policies of the border tax authorities in protecting the local paper industry with high tax rates. The efforts of the border area to develop the paper-based cigarette industry basically failed. The production, trade and consumption of cigarettes are an integral part of the economy in the border regions. Detailed case studies on them can help understand the overall logic of the public economy in the border regions and the problems they face in practice.