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鸦片战争后,中国丧失了关税自主权。值百抽五税则是帝国主义强加给旧中国征收进口关税的主要协定税率。协定关税特权始于《中英南京条约》,但南京条约只规定了协定关税的原则。并没有关于值百抽五税率的规定。1843年,中英在香港签订了第一个协定税则。这个税则上载列的进口货税目共48种,出口货税目共61种。各种货税全是按从量税规定的,大都以每百斤(一担)为货量计税单位,如茶叶每百斤纳税银二两五钱,丝每百斤纳税银十两,等等。可以说相当于值百抽五,但不是正式确定的值百抽五原则。这是当时世界最低的税率,比中国自主的粤海关实征税降低了约58-79％。由于当时货品分类极为粗疏,其中对少数“品类不
After the Opium War, China lost its tariff autonomy. The five-value tax is the main treaty tax rate imposed by imperialism on the old import tariffs on China. The agreed tariff prerogatives began with the “Sino-British Treaty of Nanjing,” but the Treaty of Nanjing only stipulated the principle of the agreed tariffs. There is no rule on the value of tax. In 1843, China and Britain signed the first agreement tax in Hong Kong. This tax includes a total of 48 import tax items and a total of 61 export tax items. All kinds of taxes are based on the amount of tax provisions, most of them to per kilogram (a) for the volume of tax units, such as tea tax per hundred pounds of silver two hundred twenty-five money, silk per hundred pounds tax silver twelve, and many more. It can be said to be equivalent to a value of five but not a formal one. This was the lowest tax rate in the world at that time, about 58-79% lower than China’s independent taxation of Guangdong Customs. Due to the extremely coarse product classification at that time, a few "categories were not