戰後初期臺灣省菸酒公賣局的制度沿革與財政貢獻（1945──1957）

The Monopolization History and Financial Contribution of Taiwan Provincial Monopoly Bureau of Tobacco and Wine in the Postwar Years (1945-1957)

本文探討戰後初期專賣制度沿革及其財政貢獻，制度沿革的時間斷限起自1945年底接收，迄於1955年菸酒公賣正式取得法源依據為止。十年之間，從沿襲專賣制度、組織變革，甚至查緝私煙不當，引爆「二二八事件」，事件之後改制「臺灣省菸酒公賣局」，及至1949年國民政府遷臺，決定繼續委託臺灣省代行國家專賣權。專賣收益的財政貢獻，從接收到1957年之間，專賣生產業務都處於「克難增產」階段，鉅額的專賣收益上繳國庫及省庫，直到1958年開始，該局才獲准投入經費增添新設備、開發新產品，展開新階段。

The article is mainly to discuss the history of Taiwan monopolization system and the financial contribution of the system in the postwar period. The history of the monopolization began from the year of the Monopoly Bureau being taken over by KMT government in 1945. The end of the history was 1955, the year of legitimating tobacco and wine monopolization. There were lots of events in that decade, including the decision of following the existing monopolization, reorganizing the Monopoly Bureau, and an improper investigation for smuggling tobacco that made an incident burst out on Feb 28, 1947etc. After the incident, the Monopoly Bureau was renamed as Taiwan Provincial Monopoly Bureau of Tobaccos and Wine. Subsequently, KMT government, which retreated into Taiwan, decided to contract Taiwan Province Government for executing the right of nationwide monopolies. The national financial revenue in monopolization during the period, which was from the year of being handing over to 1957, had been overcoming hurdles to increase production. The huge tribute of monopoly revenue had been paid to national and provincial treasure. The Bureau had not been allowed to invest in purchasing new equipment, creating new products and expanding new stages until 1958.