The Political Economy of Taiwan's Monopoly System

[[abstract]]台灣專賣制度起始於日治時期，日本殖民政府為了使台灣財政獨立、達到自給自足，於一九○五年開始實施煙草專賣，並於一九二二年實施酒類專賣。一九四五年八月十五日，日本投降，結束了台灣五十年的殖民統治。前來接收的行政長官公署基於財政考量，繼續實施專賣制度，將「台灣總督府專賣局」改組為「台灣省專賣局」。一九四七年二二八事件爆發，省政府為了顧及民眾觀感，將「專賣」二字改為「公賣」 ，改制為台灣省菸酒公賣局，隸屬於省政府，掌管菸酒公賣事宜。公賣制度直至二○○二年一月一日，台灣加入世界貿易組織後才正式廢止。 在實施的這105年間，公賣制度經歷過多次的變革。由於專賣制度特有的獨佔性質，使公賣局成為一項具有高利潤的財政工具，目的是為了替政府汲取資源，以滿足國家當時的政策目標。隨著所面臨的政治經濟環境的變動，國家會調整其制度以符合國家自身的需求，使得公賣制度在不同時期呈現出不同的面貌。因此本文透過政治經濟的觀點，探討一八九五年日治時期至二○○二年間專賣制度體系在台灣的發展與變遷過程，分析政治、經濟結構的變遷如何影響專賣制度的轉變。[[abstract]]The beginning of the monopoly system in Taiwan during the Japanese occupation, the Japanese colonial government in order to make Taiwan's financial independence, to achieve self-sufficiency, the implementation of the Tobacco Monopoly in 1905, and the implementation of liquor Monopoly in 1922. August 15, 1945, Japan surrendered, ending the colonial rule of Taiwan for 50 years. The Taiwan Provincial Governor's Office based on financial considerations, continued the monopoly system .Taiwan Governor Monopoly Bureau was reorganized as Taiwan Provincial Monopoly Bureau. The outbreak of the 228 Incident of 1947, the restructuring of the Monopoly Bureau of the Taiwan Tobacco and Wine Monopoly Bureau, under the provincial government, management Tobacco and Wine Monopoly Affair. The monopoly system until January 1, 2002 , brfore Taiwan's accession to the WTO. Over the past 105 years, the monopoly system has undergone many changes. Unique to the exclusive nature of the monopoly system, the Monopoly Bureau into a highly profitable financial tools, the purpose is to extract resources for the Government to meet national policy objectives. With the political changes in economic conditions facing the country will adjust its system to meet the country's own needs, making the monopoly system showing a different face at different times. Through the political and economic point of view to explore the monopoly system of 1895 to 2002 in Taiwan's development and change process, analysis of political, economic structural change in how they affect the transformation of the monopoly system.[[note]]碩