近代上海史上的码头捐,建立在上海对外贸易不断增长的坚实基础上。码头捐随着上海港贸易额的扩张而迅速增长,并在开征后承担了公共租界工部局市政费用的相当大一部分。上海城市演变中的现代化,使市政经费其他来源的比例不断增加,故而码头捐在总数增长的同时,所占工部局市政经费的比例却开始下降。码头捐开征之后,工部局就不断与上海的其他行政机构发生矛盾,并逐渐调整了对码头捐的控制。通过以交易成本理论为基础的分析可知,因上海港贸易额的巨大进步,工部局已不可能由自身独立征收码头捐;也因对其他税源的拓展,工部局日益减少对码头捐的依赖,虽然仍保留这一税源,却已完全放弃对它的直接征收,而交由江海关完成。近代史上的上海以港口城市而闻名,但其城市建设对上海港贸易的直接依赖越来越小。上海作为中国经济中心的地位不断增强,产业结构逐步完善,城市建设经费来源日益多元化,更促使了近代上海港口和城区的逐渐疏离。 The quay donation in the modern history of Shanghai was based on the solid foundation of Shanghai’s growing foreign trade. The terminal donation increased rapidly with the expansion of the volume of trade in Shanghai Port and assumed a substantial part of the municipal fee for the Public Works Bureau after its introduction. The modernization of Shanghai’s cities has led to an increase in the proportion of other sources of municipal funds. As a result, while the total number of wharfs donated to the total increase, the share of municipal funds in the labor bureau has begun to decline. After the dock donation was levied, the Bureau of Industry and Commerce continued to contradict the other administrative agencies in Shanghai and gradually adjusted its control over the terminal donations. Through the analysis based on transaction cost theory, we can see that due to the tremendous progress of the trade volume in Shanghai Port, it is impossible for the labor ministry bureaus to donate its own independent collection terminals. Due to the expansion of other tax sources, the ministry increasingly reduces its dependence on the dock donations, Although this tax source is still retained, it has completely renounced its direct expropriation and is submitted by Jiang Customs. Shanghai in modern history is known as a port city, but its direct dependence on urban development in Shanghai has become smaller and smaller. Shanghai’s status as a center of China’s economy has been constantly enhanced. Its industrial structure has been gradually improved. The sources of funding for urban construction are increasingly diversified. It has also led to the gradual alienation of modern Shanghai ports and urban areas.