论文部分内容阅读
中美新关税条约是南京国民政府成立后中美两国间签订的第一个关税关系条约。新关税条约的签订既有美国尊重中国关税主权的一面，也要认识到美国为了同其他西方国家争夺在华利益，企图保持在华经济贸易优先地位的一面。事实上在中外间不平等条约没有完全废除之前，中美新关税条约中所说的双边最惠国待遇，对中国来说是言惠实不惠，而美国才真正是名利双收。
The new tariff treaty between China and the United States is the first tariff treaty signed between China and the United States after the establishment of the Nanjing National Government. The signing of the new tariff treaty includes the United States respecting China’s tariff sovereignty and realizing that the United States attempts to maintain its economic and trade priority in China in order to compete for profits with China from other Western countries. In fact, until the Sino-U.S. Unequal treaties have not been completely abolished, the bilateral most-favored-nation treatment as stated in the new tariff treaty between China and the United States makes no difference to both China and the United States, and the United States really enjoys fame and fortune.