鸦片战争前粤海关税费问题与战后海关税则谈判  

Pre-Opium War Tariff Problems in Guangdong and the Post-Opium War Negotiations on Customs Tariff

作　　者：吴义雄[1] 

机构地区：[1]中山大学历史系,教授510275

出　　处：《历史研究》2005年第1期54-74,共21页Historical Research

摘　　要：从17世纪末到鸦片战争前,广州口岸关税征收中的税费问题以及由此引发的中外争端,一直贯穿于以中英贸易为主体的中西贸易史中。在税费征取过程中形成的地方关税利益集团,滥用职权,中饱私囊,这不仅引起以英商为主的西方商人的长期抗争,也损及清政府的财政利益。鸦片战后清政府逐步接受英方协定关税的要求,以确保关税“有盈无绌”。战后《海关税则》的订立,实际上是战前中外粤海关税费问题争端长期持续和演变的结果。From the late 17 th century to the outbreak of the Opium War, the history of Sino-Western trade and in particular Sino-British trade was marked by a continuous series of tariff problems at Guangzhou customs and the Sino-foreign conflicts that arose from them. A local interest group centered on tariffs took shape who abused their power and lined their own pockets. This not only gave rise to long-term clashes with Western merchants, represented mainly by the British, but affected the financial interests of the Qing government. After the Opium War, the Qing government gradually accepted British suggestions for agreed pm tariffs to ensure its customs revenues. The establishment of a system of customs tariffs after the Opium War was in fact a result of the long-standing and evolving conflicts between China and foreign countries on customs tariffs at Guangzhou before the war.

关 键 词：战后 订立 滥用职权 争端 清政府 利益集团 地方 鸦片战争前 协定 商人 

分 类 号：K253[历史地理—历史学] D923.6[历史地理—中国史]