论南京国民政府初期的关税改革

The Theory of Tariff Reform in the Early Days of the Nanjing National Government

清政府自从《江宁条约》签订后便丧失了关税自主权,从此,中国的海关税收都掌握在帝国主义手中。南京国民政府建立初期由于入不敷出的财政状况,开始对中国的关税制度进行改革,通过改订新约运动收回关税自主权,又对关税征收的细则和海关行政制度进行修改,中央的财政税收有了极大增长。但是,国民政府进行的每一项改革都不彻底,并且还受到帝国主义国家的阻挠,因此,国民政府初期的关税改革并没有使中国真正实现关税独立。

After the opium war, the Sino - British treaty of Nanjing made China lose tariff autonomy, from then on, Chinese customs revenues are in the hands of imperialism. Due to insufficient finances , the Nanjing national government began to reform Chinese tariff system in early years . The government made a new testament with imperialism to recover the tariff autonomy movement, and made new rules and customs duties, These greatly increased the national fiscal revenue for the government. But the every reform of national government is not complete, and it was blocked by imperialist countries. Therefore, the early tariff reform of national government did not make a truly independent tariff.