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清朝后期,西方资本主义列强通过一再发动侵华战争,强迫清政府签订了一系列不平等条约,在此基础上逐步将一整套以片面协定关税税则为核心的海关关税计征和管理制度强加给中国。本文主要讨论清后期及民国初年这一套半殖民地性质的关税制度形成与发展过程,及其对中国社会经济的重要影响。
In the late Qing Dynasty, by repeatedly launching the war of aggression against China, the western capitalist powers forced the Qing government to sign a series of unequal treaties. On this basis, a series of customs tariff collection and management systems focusing on the unilateral negotiated tariffs were gradually imposed China. This article mainly discusses the process of formation and development of a set of semi-colonial tariff system in the late Qing Dynasty and the early Republic of China and its important influence on China’s social economy.