The Study Of National Government Wartime Tobacco Monopoly System (1942-1945)

Since the Qing government started levying Likin on tobacco, tobacco tax hadbecome one of the most important government revenue. To raise military spending,repayment claims, increase revenues, and other purposes, The Government hadrepeatedly imposed on tobacco tax. Since the outbreak of Marco Polo Bridge Incidentin1937, Japan launched an all-out war of aggression against China. April1941, TheNational Government decided to implement tobacco monopoly in order to ease thewartime financial crisis, increase government revenue, satisfy the military spendingand fit the wartime controlled economy.The Wartime Tobacco Monopoly began in July1942after more than one year’spreparation. During the Wartime Tobacco Monopoly implementation, TobaccoMonopoly Bureau introduced Wartime tobacco monopoly Provisional Regulationsand its related regulations. According to the provisions of these regulations, range ofthe Tobacco Monopoly included paper cigarettes, cigars, smoked tobacco, cigarettepaper, cigarette manufacturing machines and special equipment. All the productiondistribution system is subjected to the tobacco monopoly institutions strictly. Justbefore the victory of the Anti-Japanese War, National Government decided to abolishtobacco monopoly system and restore excise to adjust tax system.Through the implementation of the Tobacco Monopoly, National Governmentnot only increased government revenue, but also cooperated with the wartimecontrolled economic policies, which achieved a good impression of suppressinghoarding and stabilizing the price. However, the Wartime Tobacco Monopoly is anincomplete monopoly so the effect of monopoly weakened. Due to the government’spolitical problems, cigarette smuggling had a negative influence on the monopolyimplementation. In brief, though there was some unsatisfactory places on theimplementation of wartime tobacco monopoly, tobacco monopoly still achieved thedesired purpose on the whole.