晚清中国关税制度变迁及影响

The Transition of Tariff System in the Late Qing Dynasty and Its Influence

与其他税种不同,关税是一个国家主权的象征。关税制度的调整不仅事关本国利益,也对相关国家利益产生直接影响。文章通过分析晚清关税制度变迁的背景,从主客观两方面探讨晚清中国关税制度变迁的必然性。以重大战事为主线,分四个阶段依次分析第一次鸦片战争后关税制度变迁、第二次鸦片战争后关税制度的变迁、甲午中日战争后关税制度变迁及八国联军入侵后关税制度的变迁;总结关税制度变迁的特征,阐述了关税制度变迁给经济、社会及国家主权等带来的深刻影响。

Unlike other taxes,tariff is a symbol of national sovereignty.The adjustment of tariff system is not only concerned with domestic interests,but also can bring a direct impact on the interests of relevant countries.By analyzing the background of the change of tariff system in the late Qing Dynasty,this paper probes into the inevitability of the change of China tariff system from two aspects.Major wars as the main line,this paper analyzes the four stages about tariff system chang in turn after the first opium war and the change of tariff system after the second opium war,the change of tariff system after the Sino-Japanese war and the Eight-Power Allied Forces War of aggerssion against China.It also summarizes the characteristics of tariff system change and expounds the profound impact of the change of tariff system on economy,society and state sovereignty at last.