论文部分内容阅读
从南京国民政府成立到第二次北伐结束,中国海关实际上处于南北分裂状态,各地海关税收也分别为南北政府掌控。1927年8月,易纨士应北京政府要求提出的关于中国关税问题的备忘录,既反映了前者欲借列强之力来牵制南京方面发起的修约和关税自主运动,也体现了英国维持在中国海关之势力的图谋,实际上更是为了阻止中方单方面增税或实施国定税率。易纨士曾为在上海召开中国南北关税会议,积极斡旋于列强和中国南北政府之间。由于列强和中国南北政府各怀鬼胎,难于达成一致,也由于中国政局很快发生变化,易纨士斡旋中国南北关税会议的活动终以流产终结。
From the establishment of the Nanjing National Government to the end of the second Northern Expedition, the Chinese customs are actually in a divided state between North and South, and the customs revenues of various localities are also controlled by the North and South governments. In August 1927, Yi’s memorandum on the issue of China’s tariffs requested by the Beijing government not only reflected the former’s desire to use the power of the powers to contain the amendments and customs autonomy movement initiated by Nanjing, but also reflected that the United Kingdom remained in China. The intention of the forces of the Customs and Excise Department is actually to prevent China from unilaterally increasing taxes or imposing a fixed tax rate. Yi Shishi once held a conference on China’s North and South Tariffs in Shanghai, actively mediating between the strong powers and the government of North and South China. As the powers of the great powers and the governments of China’s north and south are confused, it is difficult to reach an agreement, and because the political situation in China has changed very quickly, the activities of Yi Xi’s mediation of the China’s North-South Tariff Conference ended in abortion.