摘要
关税与厘金的复杂关系是近代中外经济关系中长期存在的重要问题,从晚清到民国,一直是外交谈判中的主要议题之一。厘金产生之后,就与海关的子口税产生矛盾,从而产生了漫长的裁厘加税谈判。随着关税地位的上升,中国方面要求关税自主的呼声日渐高涨,于是裁厘加税又转变成列强要求裁撤厘金和中国要求关税自主之间的较量。最后的结果是协定关税和厘金同时废除。从近代关税和厘金的纠葛来看,这是中国历届政府和列强为本国经济利益而进行的较量,也暗含了中国政府加强自身统治力量与列强控制中国这两者之间的冲突。
The complicated relations between tariff and Lijin（厘金, internal tax on the transit of goods） is a longstanding important issue in sino - foreign economic relations in modern China, and it has been one of the main agendas of diplomatic negotiation continuously from late Qing Dynasty to Republic of China. Conflict between Lijin and Zikoushui（子口税）appeared after the emergence of Lijin system, so the long- standing negotiation about abolishing Lijin while increasing tariff came into being. With the rising of the status of tariff, China＇ s voice of independent tariff gradually hoisted, so the issue about abolishing Lijin while increasing tariff changed into the controversy between abolishing Lijin and independent tariff. Agreement tariff and Lijin system were abolished simultaneously eventually. The entanglement between tariff and Lijin reflected the contest between Chinese governments and great powers for their own economic interests, which also implied the conflict between Chinese governments＇ effort to reinforce their own strength of governance and the great powers＇ desire to control China.
出处
《史学集刊》
CSSCI
北大核心
2006年第6期22-26,共5页
Collected Papers of History Studies
关键词
关税
厘金
中外经济关系
tariff
Lijin
sino-foreign economic relations
