First, the wharf donation in Qing Dynasty
Wharf Donation was renamed Wharf Fund, which was managed by Shanghai Road during the Qing government. Part of its income is used as the cost of dock construction, and the other part is used to make up for the salary of the defense bureau. After the opening of Shanghai, a part of the west bank of Huangpu River will be designated as a concession, and within the defense funds raised, the British Ministry of Industry 14000 terminal fees will be subsidized every year; French Public Security Bureau 10000. In the 25th year of Guangxu in Qing Dynasty (1899), the wharf was donated and changed on behalf of the customs and tax authorities, and the wharf locations were allocated: French Concession, Public Concession, Heather and Pudong. Donation control measures: all imported and exported goods received from foreign countries are shared by the British and French concession authorities; For the goods imported and exported from the trading ports, the British and French concession authorities * * * take half, and the remaining half will be sent to Shanghai Road for verification after deducting the levy.
Second, the Republic of China wharf donation
At the beginning of the Republic of China, the wharf donation was supervised by Jiang Customs and transferred to the Ministry of Finance. In 1 1 (1922) of the Republic of China, with the approval of the Ministry of Finance,10,000 yuan was allocated to Pudong Tanggong Bureau every year, which was distributed by the Fourth Committee. After the establishment of the Shanghai Municipal Government, in view of the annual donation income of more than 800,000 yuan for the wharf and more than 400,000 yuan for the merchant ships of Heather and Pudong Wharf, the annual income allocated by Jiang Customs to the municipal government is only 654.38 million yuan. After consultation between the Shanghai Municipal Government and the concession authorities, the Shanghai Municipal Government and Jiang Customs and Taxation Bureau entered into the 12 clause on April 28th, 20 10, which came into effect in May of 1 year and was valid for 1 year. It is stipulated that all goods imported from foreign countries, except currency, are levied by Jianghai Customs according to the import tariff of the Republic of China for 20 years, and the import tax rate is1%; All goods exported between foreign countries and trading ports are exempt from terminal donation. Wharf donations are distributed quarterly, and the distribution method is as follows: 7.5% of the total wharf donations collected by the customs is used as the collection fee; Wharf donations of ships moored at public concession docks should be allocated to the Ministry of Industry of public concession; Wharf donations from ships moored at the French Concession Wharf should be allocated to the French Concession Office; The wharf donations of ships moored in the center of Huangpu River are distributed in proportion, with 40% from Shanghai Municipal Government, 40% from Ministry of Industry of Public Concession and 20% from French Concession Bureau. The wharf donations of ships moored in other places in Hong Kong and their cargo are distributed to the Shanghai Municipal Government; The Shanghai Municipal Government and the Industrial and Commercial Office of the Public Concession agreed that the annual income of the French Concession Public Security Bureau was 1.52 million. If the results are distributed according to the prescribed method, if the wharf donation received by the French Concession Public Security Bureau is less than the guaranteed amount, the insufficient part will be evenly distributed by the Shanghai Municipal Government and the public concession industrial and commercial office. On the other hand, if it exceeds the annual average of Pingyin150,000 Liang, the excess will be equally distributed by the Shanghai Municipal Government and the Ministry of Public Concession. The Shanghai municipal government must also pay 2000 yuan to the customs inspection office every month.
On 2 1, 12, 10, the Shanghai municipal government and the Shanghai taxation department agreed that the contract would remain valid, and four new Fuxing bond contracts were issued. The original contract shall remain valid during and before the issuance of the current national debt; Wharf donations collected on behalf of the Customs shall be directly allocated to HSBC by the Customs to pay the principal and interest of public debt; This contract and the original contract shall not be changed or dissolved during the bond issuance period. From 65438+February 3 1 in the 22nd year of the Republic of China, the wharf donation rate and distribution will be decided separately at the end of each year. After the conclusion of this contract, Shanghai Municipal Government entrusted Li 'an Foreign Firm to issue Fuxing bonds on its behalf on 2 1, with a total face value of 6 million yuan and interest of 7%. Draw lots every six months 1 time to repay the principal in 20 years, with the dock donation due by the municipal government as the guarantee. From 16 to 23 years of the Republic of China, the wharf donated 2.53 million yuan.
In 34 years of the Republic of China, after the victory of the Anti-Japanese War, the wharf donation continued to be collected according to the original contract, and its income was still paid to Lian Foreign Firm to repay the principal and interest of Fuxing bonds. From September of 1934 to April of 1938, the revenue from wharf donation was 654.38+083.288 billion yuan, and the gold certificate was 90.65438+0 billion yuan.
Third, the Japanese puppet wharf donation
There are two kinds of wharf donations made by the pseudo-Shanghai Municipal Government: the first kind of wharf donation was originally called ferry donation. At Wusong Ferry, the head teacher in charge of the Japanese secret service department is Horikawa Mian. In the 27th year of the Republic of China, in June+10, 5438, several pseudo-policemen from Wusong police station and pseudo-staff from Wusong Autonomous Association were sent to Wusong Ferry to collect ferry donations from ferry passengers. Of the donations collected, 40% went to ferry owners and 60% went to taxes. Later, the government office of Pseudo Baoshan District was set up to take over the ferry donation and change its name to dock donation, which was levied on cargo ships at 50 cents per ton of loading and unloading goods. In June, 2008, the tax office of Baoshan District of Pseudo-Municipal Finance Bureau took over the tax collected by the district office and continued to collect dock donations according to the original method. Less than half a month later, the Japanese squad leader and the Japanese gendarmerie stationed in Baoshan District intervened, and it was still collected by the Pseudo-Baoshan District Office as district administrative funds. The second kind of wharf donation, after the Japanese army occupied Shanghai, the wharf donation collected by the customs continued to be collected, and the tax collected was sent to HSBC for safekeeping according to the original method. Pingzhi Yangming Company held a public lottery of Fuxing bonds at HSBC, and HSBC paid the principal and interest on its behalf. After the Pearl Harbor Incident on February 8, 65438, the pseudo-Shanghai Special Municipal Finance Bureau thought that HSBC could no longer manage terminal donations, so it informed HSBC to transfer its deposits to Shanghai Fuxing Bank, which represented the municipal treasury. The principal and interest of public bonds are also transferred to the pseudo-Municipal Finance Bureau, and the wharf donation is still collected by the customs, and the surplus after the principal and interest is used as the income of the municipal treasury.