晚清不平等条约中厘金条款的考察与思考

Investigation and Reflection of Unequal Treaties in Terms of Likin

晚清具有骨架性的不平等条约中多有关于厘金的条款,愈向后这些条款所占地位越重要。西方列强为了推销商品,提出子口税制,在《南京条约》《天津条约》《马关条约》中提出有关条款,并不断修正。后来又在《马凯条约》中提出了裁厘加税方案,但由于中外双方均疑虑重重,使该方案未能实施,但却产生了很大影响。

Many of the unequal treaties with skeleton in late Qing dynasty had the provision about Lijin and these terms were more important afterwards.To sell goods,Western powers put forward sub-port tax system and put forward relative clauses in Nanjing Treaty,Tianjin Treaty and Maguan Treaty and revised constantly.Later in Makai Treaty proposed tax duty cutting plan,because both sides doubts,it was failure to be implemented,but it made a great influence.