摘要
作为近代中国财政收入的主要来源,关盐税款是历届中央政府对外举债的重要担保品。清末民初,值中央政权更替、政局动荡之际,在外国列强暗中支持下,海关外籍总税务司和国际银行团先后以保障各国债权人权益及偿债基金稳固为由,通过一些渠道或手段攫取了觊觎已久的中国关盐税款的存储保管权,关盐税款相继移存在华各家外商银行。随着巨额的关盐税款源源不断流入,外商银行逐步成为近代中国财政体制中不可或缺的重要因素,其在近代中国金融市场的地位亦得到了巩固和提高。
As the main source of financial revenue in modern China, tariff-salt tax was an important guarantee of the central government＇s foreign debts. In the late Qing Dynasty and early Republic of China, the central governments frequently changed, national political situations were unstable. In support of foreign powers, on the grounds of protecting the creditors＇ rights and interests, ensuring amortization fund firmly, foreign inspector general of customs and international bank group grabbed the coveted Chinese tariff-salt tax storage custody through some ways or means. Subsequently, the tariff-salt tax was stored in China＇s foreign banks. With the huge amount of tariff-salt tax inflowing, foreign banks gradually became the important factors in Chinese government fiscal system, in modern Chinese financial market, dominant position of foreign banks were further consolidated and improved.
出处
《兰州学刊》
CSSCI
北大核心
2015年第5期98-104,共7页
基金
教育部人文社会科学研究青年基金项目"近代中国的外商银行研究"(项目编号:10YJC770037)
关键词
外商银行
关盐税款
近代财政金融史
foreign banks
tariff-salt tax
modern financial history
