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1926年10月,广东国民政府采取断然行动,自行开征二·五附加税,该税虽冠以内地税之名,实则等同于华盛顿会议所承诺之二·五附加税。国民政府此举引起了有关国家的强烈抗议。在应对广东征税行动的过程中,英国政府出于取消对英联合抵制、保护海关、中国内部政局大势和中外关系未来走向的综合考虑,采取了与他国完全不同的行动方针。初则极力主张公使团默许广东征税行动,继则撇开他国率先单独发表无条件承认华盛顿附加税并全面软化对华立场的声明。本文对关税会议后期到广东开征附加税之间的英国对华政策脉络进行了细致的梳理,为透视中国局势剧变年代的国民政府外交和英国对华政策提供了个案的解析。
In October 1926, the Guomindang government of Guangdong took a determined act of imposing a surcharge of twenty-five on its own. Although taxed in the name of the mainland tax, the Kwangtung Government of Kwangtung actually corresponded to the two-fifth additional tax promised at the Washington meeting. The National Government’s move has aroused strong protests in the countries concerned. In response to the Guangdong taxation act, the British government adopted a completely different course of action from that of other countries for the purpose of canceling the general considerations of the British boycott, the protection of customs, the general political situation in China and the future direction of Sino-foreign relations. Initially, they strongly advocated that the delegation should acquiesce to Guangdong’s taxation actions, and then leave aside his country’s sole prior declaration of unconditional recognition of Washington’s surcharge and overall softening of its position on China. This article elaborates the context of the British policy toward China when tariffs are imposed on Guangdong from the later stage of the tariff conference and provides a case-by-case analysis of the national government diplomacy and the British policy on China during the drastic changes in China.