摘要
近代中国海关在鸦片战争后根据不平等条约的规定而设立,至1845年前,中英《南京条约》规定开辟的五处通商口岸俱征夷税。然而,整个近代中国却一直处于严重的低关税局面,这成了近代中国海关的异态之一。本文就这种局面形成的原因从三个方面加以论述。近代中国海关成立的特殊历史背景使其成为维护列强利益的工具。列强根据自身利益必然压低关税;近代中国关税自主权的丧失,列强强加给清政府的协定税则是近代中国低关税局面形成的最直接原因;列强对关税税则修改的种种限制又决定了近代中国一直处于低关税局面。
The Chinese modem customs was set up according to the stipulation of the unequal treaties after The Opium War. On the eve of 1845, the five treaty ports were opened up according to the stipulation of the Chinese and English “Nanjing Treaty” all levied foreign tax. However ,modem China was always in the low tariff situation, it became one of the Chinese customs＇ unnormal states. It is just put forward the reason for the situation＇s forming and analyzed it on the three sides in this paper. Chinese modem customs became the tool which safeguarded and developed the big imperialist powers＇ benefits. Because of the special history background of its establishment, the big imperialist powers must lower tariff in order to meet their respective demands. The loss of Chinese modem tariff autonomy and the agreed tariff which the big imperialist forced on Qing government were the direct reason for the situation＇s forming. The big imperialist worked out kinds of restriction against amending tariff determined that modem China always was in the low tariff situation.
出处
《苏州市职业大学学报》
2005年第1期46-49,共4页
Journal of Suzhou Vocational University
