摘要
晚清时期,随着全国划一的外籍税务司制度的建立,英籍洋员在中国海关行政中取得了绝对的主导地位。在此前后,由于英籍洋员法律地位模糊,围绕着其职务行为在英人之间导致了一系列的诉讼,并牵涉到诸多国际公法问题。经由多方的努力,海关英籍洋员职务行为的法律性质终于得以确定,但英国方面维护中国主权仅是一种表象,其后面隐藏着中外各方极力维持并巩固外籍税务司制度的愿望。
In the period of Later Qing,with the establishment of integrating foreign controlled taxation and tariff system,the English employee took the absolute leading position in Chinese custom.Before and after this,the English employee’equivocal legal status led to a series of lawsuits focusing on their duty behaviors,which involved many international law questions.Through each side’s effort,the legal nature of the English employee was established at last. However,as far as English was concerned,it is only a kind of superficies to safeguard China's sovereignty,in the back of which lies,the both sides' desive to keep and consolidate foreign controlled taxation and tariff system.
出处
《苏州大学学报（哲学社会科学版）》
北大核心
2005年第1期104-109,共6页
Journal of Soochow University(Philosophy & Social Science Edition)
关键词
外籍税务司制度
英籍洋员
职务行为
国际公法
foreign controlled taxation and tariff system
English employee in Chinese custom
duty behavior
international law
