戰後初期台灣走私問題之研究(1945-1949)

本文旨在探討戰後初期台灣歷史現象中，較為學者所忽略的走私問題，期能釐清當時走私的情況，並進而分析導致走私的原因，以及政府單位的因應之道。藉由海關檔案的耙梳，本文發現此階段的進出口走私現象相當嚴重。很明顯，基於地緣和政經條件，日本與中國大陸成為主要走私市場。而在走私商品上，米、糖這兩樣台灣主要的農產品是私梟的最愛，走私米糖出境成為此階段最大宗且衝擊最嚴重的課題。走私進口方面，西藥、人參乃是這兩個走私市場的共同交集，此外，日本的海產、機械零件與製品，大陸的香菸、紡織品、化妝品與各類雜貨等，構成進口走私的整體樣貌。這些走私行為不外為了逃避稅課與管制，以博取暴利，換言之，高關稅、高管制政策以及地方政府不合理的產業政策嚴重扭曲市場的價格，因而構成走私的強烈誘因。面對如此猖獗的走私，主管緝私的海關卻捉襟見肘，後來雖然積極尋求地方政府乃至軍方的協助，也只是治標，未能治本，甚至因而和軍警造成緝私權的矛盾與糾葛。

關鍵字

米糖；走私；緝私；海關；關貿政策；陳儀

並列摘要

This paper examines smuggling in Taiwan after World War Ⅱ, an issue which is often overlooked by many scholars. The aim is to clarify how smuggling happened and why, as well as the measures taken by the authorities in response to this issue. Archives kept by the customs reveal that smuggling is rampant during this period. Apparently due to geographic proximity and economic-political ties, Japan and China are two major markets for smuggled goods. Smugglers prefer rice and sugar--the two major agricultural products in Taiwan, and illegal transportation of rice and sugar out of the island made huge impact on society. As for illegal imports, the major goods include medicines from the West and ginseng. Seafood, mechanical parts and products from Japan as well as tobacco, textile, cosmetic and household goods from China could also be found in smuggling. In fact, the unbridled smuggling activity was a direct result of high customs tax, tight trade control, and distorted market prices. The customs was often unable to effectively suppress smuggling and had to seek support from local governments and the military, which, in turn, created conflicts between the different authorities at that time.