1927-1937年南京国民政府的关税改革

Nanjing National Government's tarrif reform from 1927 to 1937

南京国民政府成立后 ,就发表《关于重定新约之宣言》 ,围绕关税自主和废除领事裁判权两项 ,同英、法、意等国缔结了新的关税条约和友好通商条约。通过关税改革 ,国民政府获得了关税自主权 ,能够自定税率 ,自由支配税款 ,并基本掌握和控制了海关的行政大权 ,所有这些活动不能简单地用所谓“投降卖国”论之。国民政府的关税改革 ,虽不能从根本上动摇帝国主义国家在中国的统治 ,但在客观上至少可以削弱它们在中国的特权 ,在当时的历史条件下 。

Nanjing National Government issued Declaration of Revision of Treaties after its foundation.Focusing on tarrif automomy and abolishment of consular jurisdiction,she conduded new tarrif treaties and friendly trade treaties with England,France and Italy.By means of tarrif reform,Nanjing National Government obtained tarrif autonomy,could set tarrif rate by herself,freely controlled tarrif money and held the administration of the Customs,which should not be simply regarded as so-called practice of capitulation and national betrayal.Although the tarrif reform of the National Government could not radically shake imperialists' rule in China,it at least objectively reduced their privileges in China,which was somewhat a historical progress in the particular historical period.