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作 者:单冠初[1]
机构地区:[1]上海师范大学马克思主义学院教授,200234
出 处:《史林》2010年第6期119-126,共8页Historical Review
摘 要:从南京国民政府成立到第二次北伐结束,中国海关实际上处于南北分裂状态,各地海关税收也分别为南北政府掌控。1927年8月,易纨士应北京政府要求提出的关于中国关税问题的备忘录,既反映了前者欲借列强之力来牵制南京方面发起的修约和关税自主运动,也体现了英国维持在中国海关之势力的图谋,实际上更是为了阻止中方单方面增税或实施国定税率。易纨士曾为在上海召开中国南北关税会议,积极斡旋于列强和中国南北政府之间。由于列强和中国南北政府各怀鬼胎,难于达成一致,也由于中国政局很快发生变化,易纨士斡旋中国南北关税会议的活动终以流产终结。From the establishment of national government in Nanjing to the end of the Second Northern Expedition,the China Customs was in a state of north-south division,and the customs revenue of different provinces were controlled,respectively,by the government in the north and that in the south.In August,1927,Edwards proposed a memorandum on custom duties of China at the request of Beijing government.He also did a lot of mediating efforts between the foreign powers and the two governments in China so as to hold a south-north tariff conference in Shanghai.However,with the change of China’s political situation and the diversified interests as shown by foreign powers and the two governments,his efforts were in vain.
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