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关于中英《南京条约》关税方面的内容,高中历史教材人民版必修Ⅰ表述为:“英国商人进出口货物缴纳的税款,中国须同英国商定。”人教版必修Ⅰ表述为:“中国海关收取英商进出口货物的关税,由双方商定。”两者均认为条约规定了英商对华进出口货物的税率中国要同英方商量。清政府没有独立自主的关税制定权.即通常所说的
With regard to the tariff content of the “Nanjing Treaty” between China and the United Kingdom, the high school history textbook People’s Edition Required I states: “The tax paid by British traders on import and export goods must be negotiated with the United Kingdom.” The compulsory version of the PEP is expressed as: “China Customs collects tariffs on imported and exported goods of British businessmen and is negotiated by both parties.” Both believe that the treaty provides for the tax rate of British businessmen’s import and export goods to China, and China must consult with the British side. The Qing government does not have independent autonomy in the formulation of tariffs.