民国（1921-1938）广州电影院行业规则探析

摘要

From 1921 to 1938, Guangzhou city cinema industry was very prosperous, and as many as 32 cine-mas were open during the period. To promote the development of the industry, the Guangzhou municipal govern-ment maintained the interests of the cinema industry to a certain extent, and adapted to the development regulari-ty of the cinema industry by taking measures as opening cinemas, implementation of management, collecting tax-es and so on. Some regulations on taxes and fees, however, were obviously too harsh, and sometimes during the implementation of regulations, were subject to foreign invasion force, which reduced the actual effectiveness of the policy, and bringing a negative impact on the cinema industry.%1921—1938年，广州市内电影院行业十分繁荣，期间曾正常营业的电影院多达32家。为促进行业发展，广州市政府在电影院开设、经营、税费等方面制定并推行了诸多规则，在一定程度上维护了电影院行业的利益，适应了电影院行业的发展规律。然而，有些税费规定明显过于严苛，且执行过程中有时受制于外国侵略势力，从而降低了规则的实际效能，影响了电影院行业的健康发展。