贪污惩治、税政革新与派系权争——抗战胜利前后直接税署长高秉坊贪污案解析

发布时间：2018-07-27 12:28

【摘要】：抗战胜利前夕,重庆又发惊天要案。财政部直接税署署长高秉坊以贪污罪被起诉,初审被处死刑,复审改判无期。高为直接税之创办人,有功于战时财政,但又为孔祥熙之亲信,夹身于CC系、军统及孔派之间,案件审理扑朔迷离。高案起诉后,法院直指其随意提拨所得税"一丙保证金",牟取私利,依贪污惩罚条例,应予重判。章士钊担任辩护律师,指其虽有挪用事实,但并未贪污自肥,且高为税政革新之功臣,应予轻处。高案发生,实祸起于派系夹缝下的税政革新。CC系将高视为防止孔祥熙东山再起的打击点,高在推行直接税的过程中,坚持独立训练税务人员,排斥CC系人马,撤换营业税局中的军统及中统势力,开罪了陈果夫及间谍王戴笠。中统遂乘反贪之机,拿下高秉坊。案外公众舆论,将此视为国民政府反贪政绩,但案情审判之中疑点尚多。高作为税务干才,并不同于一般贪污案犯。同情高秉坊的力量包括私谊友人、署内同仁及居正等非蒋派高层人士。他们认为高虽有挪用事实,但主要用于员工福利与税务公用,判处死刑量刑过重。在复审之中,同情力量发挥作用。回溯高案,可发现税政革新受制于派系人事困境。高虽为革新派,但要借助于孔祥熙的力量才能推行税政。税政革新,亦需要进行人事更替以整顿税风。同样,孔、高亦有借助税政人事考训制度来防止外在干预、培养己方人马的用意,并由此加剧了派系利益冲突。
[Abstract]:On the eve of the victory of the War of Resistance against Japan, Chongqing was struck by a major case. Gao Bingfang, direct-tax director of the Ministry of Finance, was charged with corruption, sentenced to death at first instance, and retrial was commuted to life. High is the founder of direct tax, contributed to wartime finance, but also for the close trust of Kong Xiangxi, sandwiched in the CC department, the military and Confucius school, the case trial complicated. After the high case prosecution, the court directly accused it to take the income tax "one C margin" at will, for personal gain, according to the corruption punishment regulation, should be heavily sentenced. Zhang Shizhao acted as a defense lawyer, saying that although he had misappropriated the facts, he was not corrupt and profligate, and should be given light credit for the reform of tax administration. The high case occurred, and the actual disaster began with the factional reform of the tax administration. The CC Department regarded Gao as a blow point to prevent Kong Xiangxi from recovering from his life. Gao insisted on independent training of tax personnel in the process of implementing direct taxes, so as to exclude CC from being a member of the army. The abolition of the business tax bureau in the military unification and moderate forces, convicted Chen Guofu and spy Wang Dai Li. Zhong Tong then took the opportunity of fighting corruption and took Kao Bingfang. Public opinion outside the case, regard this as the government's achievements in anti-corruption, but there are still many doubts in the trial. As a tax talent, Gao is not the same as a general embezzler. Sympathizing with Kao Ping-fang includes friends, colleagues and other non-Chiang leaders. They believe that Gao has misappropriated facts, but mainly used for employee welfare and tax utility, the death penalty is excessive. In a retrial, the power of compassion comes into play. Looking back at the high case, we can find that the reform of tax administration is constrained by factional personnel difficulties. Gao is a reformist, but only with the help of Kong Xiangxi to carry out the tax policy. Tax reform, but also need to change personnel to rectify the tax style. Similarly, Kong and Gao also used the tax administration and personnel examination and training system to prevent external interference and cultivate their own people, thus exacerbating the conflict of interest among factions.
【作者单位】：华中师范大学中国近代史研究所;
【基金】：2016年度国家社会科学基金重大项目“近代中国工商税收研究”(16ZDA131) 2013年度国家社会科学基金项目“国家与民间互动视野下的近代所得税研究”(13BZS051)
【分类号】：D929

【参考文献】