二次戰後臺灣酒業專賣之研究（1945-1986）

論文名稱：二次戰後臺灣酒業專賣之研究（1945-1986）專賣是指一國對該產業之生產或消費不採取課稅方式，而由政府依據法律實施獨占，再從其銷售價格中取得獨占利益之行為而言。專賣政策可追溯到數千年前，東西方統治者都曾實施，及至近代資本主義帝國時期，更成為各地殖民地政府增加財源的法寶。日本統治殖民地台灣期間，間接稅性質的專賣收入乃最隱蔽的財政負擔，適為其主要歲入財源。第二次世界大戰結束，中華民國政府接收台灣，台灣省行政長官公署施行統治，因地制宜為原則，寓禁於徵為考量，承襲日治時期專賣舊制，經營樟腦、火柴、煙、酒、度量衡五項專賣。1947年二二八事件之後，台灣省政府改組成立，保留菸、酒兩項專賣，精簡成立台灣省菸酒公賣局繼續營運。直到1986年中美菸酒貿易談判，議定隔年元旦開放洋菸酒進口，菸酒專賣雖然繼續維持，但已不是獨占市場，習於安逸的公賣局開始面臨嚴峻挑戰。專賣制度持續到台灣正式加入世界貿易組織（WTO）前夕，2002年元旦終告廢止。台灣酒業發展跨越統治權更替卻沿襲專賣經濟制度，百年餘台灣酒業史，專賣制度主宰八十年。完全專賣制度之下的台灣省菸酒公賣局，不僅具有行政管理角色，同時是唯一產銷者，除了位於台北的總局之外，各地分局負責該地區的管理及配銷業務，各地酒廠負責生產業務，業務內容諸如酒品供需配銷、販賣權指定與管理，以及製酒原料採購等。早期台灣經濟困難年代，龐大的專賣利益平均高占全國財政收入四成，財政貢獻可觀。該局位階雖然屈居省府三級單位，實際上營業收入僅次於中國石油公司，位居台灣製造業第二大公司。然而，在疊床架屋的中央及省府主管單位之下，處於政治角力、黨軍利益之間，達成上級指示每每為優先考量。加上內部人事關說嚴重、冗員日多，逐年陷落官僚主義窠臼，事業經營效率不彰，不僅飽受改革派財稅學者抨擊，甚至落後於日益發達的台灣經濟與社會消費力，菸酒產品供不應求漸為常態。品質不夠醇良、包裝不夠精美的菸酒產品，在洋菸酒擴大進口來源國與種類之後，逐漸被瓜分市佔率，每年仍見成長的專賣利益只因受惠於台灣整體經濟成長。也就是說，戰後台灣酒業歷經公賣局數十年官僚化經營，已成為口味齊一的工業品，因此台灣消費者欣然迎接菸酒自由市場。

關鍵字

酒專賣；台灣酒業史

並列摘要

Monopoly refers to the national governmental exclusive benefits which are taken from the sale price of an industry or consumption which is enforced by law without applying regular taxation. The monopolization can be traced back thousands of years and can be found both in western and eastern histories. During the recent empire era of modern capitalism, it was even the excellent method for colonial governments to boost its finance. During Japanese colonial Taiwan period, this most concealed indirect-tax financial burden was the primary annual economical income. After the Government of the Republic of China took over Taiwan, the Taiwan Provincial Administrative Executive Office was set up. The office implemented monopoly policy in accordance with local situation and imposed control by prohibitive tax. The governor inherited the past Japanese monopoly policy and applied to camphor, matches, tobacco, alcoholic beverage and measurement as five exclusive items. After 228 Incident in 1947, the Office was reorganized as Taiwan Provincial Government. Since then, only two monopolies, tobacco and alcoholic beverage, were reserved and the Taiwan Tobacco and Wine Monopoly Bureau were created to monitor those monopolies. In the year of 1986, Sino-American trade negotiation was held and reached an agreement to liberalize the importing trade of tobacco and alcoholic beverage to Taiwan starting from 1st January, 1987. From that time on, although the monopoly policy was still imposed in Taiwan, but the market was not anymore exclusive. This posed a very severe challenge to the Taiwan Tobacco and Wine Monopoly Bureau which was accustomed to operate under non-competitive environment. The monopoly policy was then ceased on 1st January, 2002, just before Taiwan became the member of WTO. The development of alcoholic beverage making industry in Taiwan went though the changeover of governing authorities but the framework of the monopoly system maintained. The monopoly system is implemented for 80 years among a hundred more years of Taiwan alcoholic beverage making history. Within the framework of the monopoly system, Taiwan Tobacco and Wine Monopoly Bureau did not only manage and administrate the monopoly system, but also was the only tobacco and alcoholic beverage producer. Except its Taipei headquarter, its branches all over Taiwan were responsible for local management, monitor and distribution, and many distilleries around the island were in charge of the production of alcoholic beverage making. Their major tasks included the distribution of products, the assignment and management of selling right, and the procurement of raw materials and so on. In early economic shortage era of postwar Taiwan, the huge benefits form the monopolization accounted for 40% of national financial income in average, which was the significant contribution to finance in Taiwan. Although the Bureau was only the tertiary unit of Taiwan Provincial Government, as a company it was the second largest industrial manufacturer in Taiwan. Its income was actually runner-up just behind Chinese Petroleum Corporation. However, because of its huge financial benefits and the needless duplication of central and provincial governing groups, it often laid the wrangling among political parties and militaries. The management priority was focusing at fulfillment of the authority’s assignment rather than business development. On top of that was the excess personnel generated by illegal lobbying of internal human resources that turned the Bureau to entrench within the bureaucracy. The inefficiency of management and operation led to poor quality of tobacco and alcoholic beverage products and less packaging refinement. It became a common situation that the supply of goods couldn’t meet the demand. This not only received a lot of criticisms from the reformist finance scholar but also was being left behind in Taiwanese market of the prosperously developed economy and consuming power. Without good quality and exquisite packaging, tobacco and alcoholic beverage produced by this Bureau took less and less market share after trade liberalization of the variety of tobacco and alcoholic beverage products which imported from expanded list of countries of origin. The annual growth of monopoly benefits in this Bureau was only saved by the overall economic growth in Taiwan. In other words, alcoholic beverage making monopolization in Taiwan suffered the bureaucratic management for several decades after WWⅡ, and this Bureau only generated the monotonous taste industrial products. Therefore, Taiwanese consumers welcome the alcoholic beverage and tobacco free trade market delightfully.