中英税务处问题交涉之再研究

A Restudy on the Negotiation Between Chinese and British Tax Authorities

近代中国海关实行外籍税务司制度,隶属总理衙门(外务部)管理,随着中国半殖民地半封建社会性质的加深,逐渐成为外债与对外赔款的抵押,并丧失了海关管理的自主权。虽然中国在甲午战争中战败,并随后相继迎来了列强瓜分中国的狂潮与八国联军侵华,但是随着洋务运动的发展与欧美留学生的归来,中国自强与改革的力量也在不断增长。在戊戌变法失败后,清廷于1902年发布了改革谕旨,拉开了清末新政的序幕,随着各项新政的展开,中国海关也迎来了改革。1906年5月8日清廷发布上谕,设置税务大臣,专门管理海关事务,随之管理海关的总税务司署由外务部转隶税务处,从而引发了中英间的一系列交涉。几经交涉,英国再次确认了中国海关外籍税务司制度的继续以及英国人担任总税务司的特权,但是海关的地位却大大降低了。

The modern Chinese Customs carried out the system of foreign tax department,which was under the management of the premier yamen(Ministry of Foreign).With the deepening of the semi-colonial and semi-feudal social features in China,the Chinese customs gradually became the guaranty of the foreign loans and indemnities,and the Qing government lost the right to manage the customs.Although China was defeated in the Sino-Japanese War of 1894-1895 and then ushered in a frenzy of great powers to carve up and invade China by the allied forces of the eight countries,with the development of the Westernization Movement and the return of the students in Europe and America,China’s strength for self-improvement and reform is also growing.After the failure of the Reform Movement of 1898,the Qing government issued the reform imperial edict in 1902,and opened the prelude of the reform at the end of Qing.With the development of all kinds of reforms,the Chinese customs also ushered in reform.On May 8,1906,the Qing government issued the imperial edict to set up the Minister of Taxation who was specialized in the administration of customs affairs,and then the General Tax Department to manage customs was transferred from the Department of Foreign Affairs to the Department of Taxation,thus triggering a series of negotiations between China and Britain.After several negotiations,Britain reaffirmed the continuance of the system of foreign commissioners in the Chinese customs and the privilege of the British as the General Tax Department.However,the status of the Customs Department was debased.