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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 complex relationship between tariff and likin is an important long-standing problem in the economic relations between China and foreign countries. From the late Qing Dynasty to the Republic of China, it has always been one of the major topics in diplomatic negotiations. After the likin was produced, it contradicted with the customs’ spigot taxes, resulting in a lengthy reduction of taxation negotiations. With the rise of the tariff status, China’s call for tariff autonomy has been on the rise. Therefore, the tax reduction and tax reduction have become a contest between the powers demanding the removal of likin and China’s request for tariff autonomy. The final result is the agreement tariffs and likin at the same time abolished. From the entanglement of modern tariffs and likin, this is a contest between the Chinese government and the powers for their own economic interests. It also implies the conflict between the Chinese government’s efforts to strengthen itself and the powers’ control of China.