晚清海关税则之比较研究:1843—1902年

The Revisions of the Customs Tariff Rates during the Late Qing,1843—1902

近年来以海关史料为基础的经济史研究成果丰硕,但对影响贸易数据的海关税则缺乏讨论。为适应中外贸易的发展,晚清税则在计量规格和计量单位上经历了国内标准化与国际同步化的过程,免税货物分类和分级征税的实施经历了逐步标准化的过程。就税率而言,1858年税则进出口税率未能执行《天津条约》的降税要求,1902年税则实现了《辛丑和约》的增税要求。晚清税则确立的以“值百抽五”税率制定从量税税则的模式,一方面避免逃税的发生,另一方面也导致必须连年修订税则,否则达不到“值百抽五”的标准。这是近代中国发生关税自主运动的根本原因。

The Statistical Series of the Chinese Customs Publications has provided historians with a complete set of accurate trade returns for advancing our understanding of modern Chinese economic history,but historians have not yet studied the revisions of the tariff rates which would determine the accuracy of the returns.The late Qing tariff rates,in terms of measurement units,had gone through the domestic standardization and international synchronization,which constituted the foundation of Sino-foreign trade.The tariff rates of the Sino-British Treaty of Tianjin in 1858 and of the Sino-British Commercial Treaty in 1902 respectively achieved the requests of increasing and decreasing the tariff rates.This fluctuation of tariff rates illustrated how the 5%ad valorem rate and the volume tax could prevent tax fraud,but it also required the Qing government to revise the rates periodically to keep up with inflation.This is the very reason why China had to fight for tariff autonomy.