关税特别会议与英国对华海关新政策(1925—1926)

Special Tariff conference and Britain’s New Policy concerning Chinese Customs,1925—1926

1925至1926年关税特别会议期间,二五附加税的保管与使用成为会议争论的焦点问题之一。英国外交部提出了对华海关的"新政策",即中国政府完全享有附加税的征收、保管与分配的权力。英国驻华公使麻克类与外交部的意见相左,并没有遵照外交部的指令行事。关税特别会议失败之后,英国驻华代理公使欧玛利发表《英国对华新政策备忘录》,这标志着英国对华海关政策的重大转变。英国政府对华海关的"新政策",对南京国民政府收回关税保管权、彻底解决关余问题起到了促进作用。

The collection and use of the 2.5 percent of additional tariffs was a focus of the special tariff conference(1925—26).The foreign ministry of British empire proposed a new policy asserting that China may have the full authority to handle additional tariffs.But,the head of British envoys to China contradicted this and the conference failed finally.Soon Britain published a memorandum respecting its new China policy,which gave impetus to Nanjing’s taking back the tariff right.