东北海关二五附加税的开征和中日交涉

Sino-Japanese Negotiations over the Introduce of 2.5 Per Cent Surtax in Manchurian Customs:Based on the Japanese Documents of Foreign Affairs

中国东北海关是日本进入中国海关体系并扩展其在海关势力的基础,北京政府在东北海关开征二五附加税,触动了日本的既得利益,日本遂挑起了对中国东北海关乃至中国政府的对抗。起初东北海关监督面对日本的压迫,采取了“告而不征”的手法,但很快受天津海关成功对日商征税的鼓舞决定执行征收。附加税开征逐渐明朗,币原喜重郎与奉天总领事吉田茂讨论后,要求日商只能在租借地和附属地外向海关或税捐局缴纳附税。出于对外务省政策的不满,吉田茂还设想对奉系集团在东北开征附加税表示谅解,以此为条件扩大日本在满蒙的权益,但其设想被外务省否决,与奉天省长莫德惠的交涉也无疾而终。尽管东北各关坚决开征附加税,但各关还是对日本做出了较大的妥协,这使得中日间矛盾逐渐激化,北京政府时期东北二五附加税问题终成悬案。

Manchurian customs system was the cornerstone for Japan to enter the Chinese Maritime Custom System(CMCS)and to strengthen its forces in it.Therefore,the introduction of 2.5 per cent surtax declared by Beijing Government struck Japanese vested interests in Manchurian customs system and prompted Japan to stir up quarrels and conflicts to CMCS and Chinese authorities.Initially,facing the pressure from Japanese consulates,the Superintendents in Manchurian customs had to release announcements without practical action,but soon they found that the surtax could be levied from Japanese under protest as same as the Tientsin custom.So they went to make some substantial preparation.Under these circumstances,Yoshida Shige contacted with Shidehara Kijūrōfor the declaration solution to those Japanese tradesfolk,and finally they considered the Japanese should pay the traffic separately,which meant the 2.5 per cent surtax should be paid outside the leased territory and South Manchuria Railway Zone,or be paid under protest.That dissatisfied the Japanese merchants and Yoshida.Thus,he advised Foreign Affairs Minister to admit the surtax by consulting Fengtian authorities,exchanging those opportunities that extended the Japanese impeachable economic interests in Manchuria.However,Ministry s vehement opposition,and Mo Dehui s uncompromising attitude toward the negotiation,made the assumptions go wrong.Consequently,the Manchurian customs,except Dairen,successfully introduced the surtax,but with particular compromises since the Japanese pressures and interventions,causing much more tensions in Sino-Japanese relationship.During the grave situation,the Chinese tax collectors improperly levied the tax,comparatively the Lungchingtsun customs suffered a violence by the Japanese and Korean rogues with threat to the Inspector and the Superintendent.Finally the negotiations of surtax between Japan and Beijing Government ended up in vain.The Japanese strikes concerning the 2.5 per cent surtax,indicated that the conflicts in Manchurian CMCS between the Chinese reinforcement of control and Japanese increasing incursions.Actually,The Manchurian custom system was in danger during the period of struggling for tariff autonomy.