失去与收复:近代中国关税主权变迁探析  

Lost and Regained:An Analysis of the Changes of China’s Tariff Sovereignty in Modern Times

作　　者：滕淑娜[1] 李明慧 TENG Shu-na;LI Ming-hui(School of Marxism,Shandong University of Finance and Economics,Jinan 250014,China)

机构地区：[1]山东财经大学马克思主义学院,山东济南250014

出　　处：《聊城大学学报（社会科学版）》2021年第2期62-69,共8页Journal of Liaocheng University:Social Science Edition

基　　金：2018国家社科基金重大项目(18ZDA212):多卷本英国赋税通史;2019年度教育部人文社科一般项目(19YJA770014):中英近代税制变革比较研究;山东省教育厅青年教师成长计划和山东财经大学中青年骨干教师境外研修计划支持。

摘　　要：近代以来,西方列强为打开中国市场,攫取利益,对中国发动了多次侵略战争。伴随着列强对中国的侵略,中国丧失了大部分的国家主权,关税主权也不例外。近代中国,关税自主权的丧失主要包括关税制定权,行政管理权和税款使用权。近代中国关税主权的丧失致使关税不仅不能为政府提供充足的财政收入,更不能保护本国民族经济不受外力势力的冲击和损害。近代以来,列强凭借控制中国的关税主权攫取了数不清的中国利益,阻碍了中国经济的发展和社会的进步。由此,进入20世纪后,中华民族开始觉醒,中国社会的各阶层和爱国人士纷纷探寻收回关税主权之道并为此进行了一系列斗争。然因近代中国的积贫积弱,近代中国多次收回关税主权的努力都无果而终,直到中华人民共和国成立后,中国才真正收回了关税自主权。通过梳理近代中国的关税状况及主权收复历程,总结其经验与教训,仍然能够给我们以有意义的借鉴和启示。The Western Powers have opened Chinese market since modern times.At the same time,they took much interests and waged many aggressive wars.With the aggression,China lost a lot of national sovereignty,including custom.The custom soveregnty includes regulatory power,administrative power and the right to use custom.With the lost of custom power,the custom was not only to provide enough money for the government.Furthermore,it was also not to protect national economy.As a result,the development of Chinese economy was backward.In view of this,Chinese ethnic people began to fight for power of custom.However,many struggles failed because of Chinese poor and weak conditions.Until the building of the People's Republic of China,we take the power of customs.Through this article,we can learn much.

关 键 词：近代中国海关 关税主权 关税收复 税率 税则 

分 类 号：K253[历史地理—历史学]