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华盛顿九国条约规定的关税特别会议的议事范围不包括恢复中国关税自主权问题在内。会后,北洋政府为关税会议作准备而发起召开的关税研究会对“税权”问题的讨论,虽已含有突破华会条约所定议事范围的趋势,但北洋政府本身却无法实现这一突破,它需要一种外在的力量加以促成。正在国人为关税会议的前途担忧之际,五卅运动爆发。其作用体现在两方面,一是废除不平等条约运动的兴起,一是各界对扩充关税会议议事范围的要求,正是这两种因素的共同作用使关税会议的议事范围突破了华会条约的限制。
The scope of the special meeting on tariffs stipulated in the nine-nation treaty of Washington does not include the issue of resuming China’s tariff autonomy. After the meeting, the Beiyang government initiated a conference on tariffs in preparation for the conference on tariffs. Although the discussion on the issue of “tax rights ” has contained a tendency to break through the scope of the China-Huaihua treaty, the Beiyang government itself can not achieve this Breakthrough, it needs an external force to be contributed. As the people worry about the future of the tariff conference, the Five-nation Movement broke out. Its function is reflected in two aspects. One is the abolition of the rise of the unequal treaty movement. The other is the requirement of all walks of life to expand the scope of the tariff conference. It is the joint action of these two factors that the tariff conference broke the scope of the Huaihui treaty. limit.