ホクヨウセイフ　トウチキ　ノ　チンタオ　ニ　オケル　ギエン　チョウシュウ　グンバツ　トウチカ　ノ　シリ　ツイキュウ　ト　ソウダツ

Prostitution Taxation in Qingdao during the Beiyang Government Period The Pursuit and Struggle for Private Interests amid Warlord Rule

Tai, Yingfeng

青島

北洋政府

売春業

徴税

Prostitution taxes

Qingdao

Beiyang government

Prostitution

Taxation

The “Prostitution Taxation” refers to a tax imposed on the prostitution industry in modern China, originally introduced to supplement municipal finances and to maintain public order and sanitation. However, the manner in which it was collected varied significantly depending on the political context and time period. This study examines the process of the introduction and development of prostitution tax collection in Qingdao under the rule of the Beiyang Government. In particular, it highlights how, under the political instability of warlord rule, the prostitution tax functioned less as a source of public revenue or a means of maintaining public order and sanitation, and more as a tool exploited by local merchants, the police, and the stationed military forces in Qingdao to pursue their own economic interests. Furthermore, it reveals the conflicts over control of tax collection that emerged among these stakeholders.