淞滬會戰中的稅警總團

The Revenue Police in the Battle of Shanghai, 1937

稅警總團，是宋子文為鹽務改革成立之武裝。1928年，鑒於鹽稅是當時重要財政收入，南京國民政府針對鹽務進行多項改革，除制定鹽法外，還試圖整理鹽場、改良機關，並成立了緝私總隊，此即稅警總團之前身。當時兩淮地區為中國最大鹽區，但軍隊提稅放鹽情形嚴重，非精銳武力不能力敵，因此稅警總團就成為財政部取締軍隊走私的主力。除保護鹽稅外，稅警總團因裝備精良、訓練有素，更參與了多場戰役，如一二八戰役、兩次江西剿共、淞滬會戰等，且多有斬獲。但現今對稅警總團的研究甚少，大部分提到稅警總團的研究，多是因其為新一軍與新三十八師之前身，因此筆者欲藉此文，探究稅警總團之成立與編制，並以其參與淞滬會戰之實績做討論，呈現稅警總團最真實的樣貌。

The Revenue Police, found by T. V. Soong. In view of the fact that salt revenue was an important income, the Nanking Nationalist Government draw up New Salt Law, and try to reorganize salterns、improve institutions, and found the Revenue Police. The Lianghuai region was the biggest saltern in China, but the salt smuggling in the region was too serious that need strong army to contend. Therefore, the Revenue Police become the main force of Ministry of Finance to against the smuggling. The Revenue Police not only protect the salt revenue, but participated in many battles, because of well-equipped and well-trained. We can see Revenue Police in the battle of Shanghai, 1932、the war against Communist Party in Jiangxi、the battle of Shanghai, 1937. But we only can see a few studies of the Revenue Police, and most of them mentioned the Revenue Police as the predecessor of New 1st Army, and New 38th Division. Therefore, I want to introduce the Revenue Police to others through this article, discussing the actual results of the Revenue Police in the battle of Shanghai, 1937, presenting the most authentic appearance of the Revenue Police.