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1928年,国民政府从恢复关税主权着手,发起了一场同帝国主义列强“重订新约运动”。这场运动迫使帝国主义列强以正式条约的形式承认了中国的关税自主权,这是中国沦为半殖民地以来关税史上前所未有的进步,这场运动迫使帝国主义在中国的特权有所减少,并使中国的海关税收在一定程度上开始挣脱帝国主义的束缚,从而带来了中国关税的明显增加。然而,在新的条约中仍保留了帝国主义的一些特权,特别是中国海关行政制度没有任何改变,致使中国没有真正恢复关税主权。究其根本原因在于当时的国民政府没有与帝国主义抗争的决心和实力,外部原因在于帝国主义顽固不化的掠夺本性及其殖民主义立场。
In 1928, the national government embarked on the restoration of tariff sovereignty and initiated a “movement to remake the New Testament” with the imperialist powers. This campaign forced the imperialist powers to recognize China’s tariff autonomy as a formal treaty, an unprecedented advance in the history of tariffs since China became semi-colonial, a movement that forced the reduction of the privileges of imperialism in China and made China’s customs revenue, to some extent, began to break free from the shackles of imperialism, resulting in a significant increase in China’s tariffs. However, some of the privileges of imperialism are still retained in the new treaty. In particular, there has been no change in the administrative system of China’s customs and China has not really restored its tariff sovereignty. The basic reason is that the then national government did not have the determination and strength to fight against imperialism. The external reason lies in the intractable predatory nature of imperialism and its colonialist position.