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近代中国关税制度,是半殖民地半封建社会的产物,反映了中国海关“国际性”实质。本文试对关税与中外约章作一初步探讨,以进一步认识近代中国海关的性质,进一步认识清政府惧外、媚外政策的实质。鸦片战争前,清政府奉行闭关锁国政策,限制沿海贸易,但在征收海关税上是自定税则条例的。如康熙五年(1666年)刊刻有《关税条例》;康熙二十三年(1684年)制定《福建、广东海关征税则例》,五年后又制定江苏、浙江、福建、广东四省海关征税条例。这些税则基本根据中国财政、生产及社会生活的实际情况,订定税率及征免范围。一切通过中国海关的商品,必须按章纳税。第一次鸦片战争失败后,随着国家主权和领土完整的被破坏,关税自主权也不复存在。自《江宁条约》始,清政府与列强陆续签订了一系列不平等条约。
Modern China’s tariff system is a product of the semi-colonial and semi-feudal society and reflects the “international” essence of China’s customs. This article tries to make a preliminary discussion on tariffs and the chapter on Chinese and foreign capitals, in order to further understand the nature of modern China customs and to further understand the substance of Qing government’s fear of foreign and foreign policy. Before the Opium War, the Qing government pursued a policy of “closing the door to locking off the country” and restricting coastal trade. However, the custom tax rules were imposed on the collection of customs duties. Such as Kangxi five years (1666) published a “tariff Ordinance”; Kangxi twenty-three years (1684) enacted “Fujian, Guangdong Customs tax law”, five years later developed in Jiangsu, Zhejiang, Fujian and Guangdong provinces Customs tax regulations. Basically, these taxes are based on the actual situation of China’s financial, production and social life, setting tax rates and exemption scope. All goods that pass the Chinese customs must be taxed on a chapter-by-chapter basis. After the first Opium War’s defeat, the autonomy of tariffs ceased to exist as the sovereignty and territorial integrity of the country were destroyed. Since the “Jiangning Treaty”, the Qing government and the powers successively signed a series of unequal treaties.