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出 处:《湖南科技大学学报(社会科学版)》2006年第3期88-92,共5页Journal of Hunan University of Science and Technology(Social Science Edition)
摘 要:19世纪中叶以后,中国海关即处于英国为首的西方列强控制下,成为它们侵略中国的重要工具之一,关税也逐渐成为外债和赔款的担保品。对于英帝国主义长期把持中国海关大权,日本帝国主义久怀觊觎之心,在发动全面对华侵略以后,就对海关税款展开劫夺。1938年5月,英日签订《关于中国海关问题的协定》,它是在完全把中国排除在外的情况下签订的,给中国的抗日战争带来深重灾难,极大地鼓励了日本的侵略野心,此后更加变本加厉地侵略中国和英国在远东的利益。Mter the mid 19th century, the Western imperialists headed by Britain controlled the Chinese customs, which was one of the important tools to invade China, and the tariff gradually became the guarantee for paying off the external debts and indemnity. As to the thing that Great Britain imperialism control Chinese customs authority for a long time, Japanese imperialism had long coveted the British imperialism' s control of Chinese customs. After Japan latmched all - rotmd invasion of China, it began to pillage the tariffs of Chinese customs. In May 1938, Britain and Japan, not taking China into consideration, signed "The Protocol on Chinese Customs Issues", which brought tremendous disaster to Chinese Anti - Japanese War and encouraged Japanese aggressive ambition.
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