中国关税自主与中日交涉

鸦片战争之后,一系列不平等条约的签订使中国的关税权受到片面协定的束缚,中国海关长期在协定税则的桎梏下丧失了自主权利。随着中国半殖民地化的不断加深,中国人民反抗帝国主义经济侵略,争取关税自主的运动也就此展开。１９１９年的巴黎和会,中国首次提出恢复关税自主权的要求。１９２１年１１月召开的华盛顿会议上,中国代表顾维钧又提出了恢复中国关税自主权的方针及６项具体提案。１９２５年８月,金法郎案结束。华盛顿会议所签署的关税条约由各国政府批准,１０月２５日,北京政府（段祺瑞政府）所召集的北京关税特别会议在北京召…     

北洋外交与华府会议条约规定的突破——关税会议的事实梳理与问题分析

关税会议是北洋政府争取中国关税自主的一次艰难外交努力。北洋外交家利用社会主流舆论的支持,成功地将关税自主列为会议议题,并通过论证裁厘的可行性,说服与会代表通过了未被华盛顿会议列为讨论范围的关税自主议案;在附加税加征问题上,会议突破华府条约二五征税的税率规定,在实现关税自主之前的过渡时期为中国争取到了实际的经济利益,一定程度上实现了设定的外交目标。     

“关税特别会议”中有关附加税及税率问题之讨论

1925年10月26日召开的关税特别会议,就结果而言,一如之前历次商约、税则修改的谈判,成以失败告终;但就过程而论,却可视为近代中国在争取关税自主努力上的一个重要里程碑。在与会代表的努力和收回主权意识的觉醒下,为日后实行关税自主及开征二五附加税,奠定下了良好的基础。     

近代中外经济关系中关税与厘金的纠葛

关税与厘金的复杂关系是近代中外经济关系中长期存在的重要问题,从晚清到民国,一直是外交谈判中的主要议题之一。厘金产生之后,就与海关的子口税产生矛盾,从而产生了漫长的裁厘加税谈判。随着关税地位的上升,中国方面要求关税自主的呼声日渐高涨,于是裁厘加税又转变成列强要求裁撤厘金和中国要求关税自主之间的较量。最后的结果是协定关税和厘金同时废除。从近代关税和厘金的纠葛来看,这是中国历届政府和列强为本国经济利益而进行的较量,也暗含了中国政府加强自身统治力量与列强控制中国这两者之间的冲突。     

简论北洋军阀统治时期的“关税自主”

简论北洋军阀统治时期的“关税自主”何刚鸦片战争后,中国关税主权丧失殆尽,协定关税给中国人民带来了无穷无尽的灾难,北洋军阀政府在全国人民的反帝压力下,曾在巴黎和会、华盛顿会议和北京关税特别会议上,三次提出“关税自主”的要求,但都未如愿。一协定关税制度不...     

19世纪末20世纪初美国的关税保护主义及其终结

近代以来,民族国家成为国际竞争的基本单位。在对外经济政策中,关税保护主义与自由贸易成为两种可行的选择。从内战到第一次世界大战期间,美国联邦政府基本上采取了关税保护主义政策,美利坚逐步完成了由弱转强的历史性嬗变。关税对美国经济发展的作用应该是正面的。     

朝野纠葛:北京政府时期的舆论与外交--以关税特别会议为个案的考察

关于北京政府时期的外交,尽管学术界近来已开始有了较为客观的评价,不过对于其背后因素的考察还有待深入。实际上,在北京政府时期,由于特殊的时代背景,各种社会舆论被全面动员起来,以汹涌澎湃之势冲击着外交这一特殊的政治领域,从而形成了近代史上国民外交的黄金时期。于是,由于中央政府统治的虚弱,在其决策者进行外交运作时,就处处受到来自舆论界的影响,这是一个极为明显的历史特色,通过对当时舆论的考察,就会更深层次地探究北京政府外交的两难境地。笔者在考察时,主要以关税特别会议为个案,以上海舆论为核心,以《申报》、《东方杂志》等报刊为第一手资料。     

中世纪和近代早期英国关税性质的演变

中世纪和近代早期,英国关税性质发生了根本性变化,从一种国王特权税,逐渐演变为处于议会严格控制下的议会间接税。中世纪和1625年前的近代早期,关税主要是国王的一种特权税。1625-1660年间,随着议会和王权斗争的高涨,以及议会的暂时胜利,关税一度转变为处于议会直接控制下的间接税。复辟时期,关税的最终课征批准权继续掌握在议会手中,但因缺少日常操控权,其关税权残缺不全。光荣革命后,因议会在与王权的斗争中取得了决定性胜利,关税演变为完全由议会严格控制的间接税。     

试析1955年美日关税谈判

1955年美日关税谈判是战后美国对日政策的必然结果。为了复兴日本经济,使日本成为东亚冷战战略的支柱,美国采取的一个重要措施就是推动日本加入关贸总协定,而日本入关的最关键一步是美日完成最重要的关税谈判。为此,美国政府克服了来自国会的障碍,在谈判桌上向日本做出了巨大的让步,使日本获得了颇为可观的利益。这在世界贸易史上是极不正常的现象,对日本、美国以及资本主义世界经济秩序均产生了深远的影响。     

关税会议期间国民党在北方的民众动员

关税会议期间北方的民众动员是国民党民众动员的重要组成部分。国民党明确主张废除不平等条约,召开国民会议,并以此为号召,一方面发表宣言通电派出外交代表团进行宣传鼓动,另一方面进行党团运作,领导民众团体发起集会游行,取得了很好的动员效果。由此,国民党将国民革命运动推向北方尤其是军阀统治的中心北京。     

Lancashire Conservatives,Tariff Reform and Indian Responsible Government

The success of Tory Democracy in Lancashire heightened its influence in Conservative party debates about tariff reform and India. New Delhi’s imposition of tariffs from 1917 prompted Lancashire Conservatives to gradually modify their position on free trade, so that by 1931 they supported imperial preference. India’s reluctance to lower tariffs led many to criticise the 1933 India white paper. Historians have examined front bench and die-hard conservative efforts to win over Lancashire, but they have overlooked the extent to which local feeling and activism on India was native to the county and not imported from Westminster.     

The enforcement problem in Resolution 2094 and the United Nations Security Council sanctions regime: sanctioning North Korea

This article deconstructs United Nations Security Council (UNSC) Resolution 2094 through the preambulatory statements, objectives, obligations, and implementation and enforcement provisions of UNSC Resolution 2094. The article proceeds in three parts. First, it reviews the academic literature on UNSC sanctions and their application in the North Korean case. Second, it deconstructs UNSC Resolution 2094 according to the common structural components of international legal instruments to assess the level of congruence between the objectives of UNSC Resolution 2094, its enforcement mechanisms and outcomes. Third, it explores the weaknesses of UNSC Resolution 2094, focusing on the gap between the objectives and enforcement mechanisms found in the resolution. The inability of the UNSC sanctions regime to prevent North Korea reaching the cusp of becoming a nuclear weapons power is evidence of the international community's weak leverage over Pyongyang, a situation arising from the vulnerability of South Korea to a North Korean attack and the cross-cutting strategic priorities of China; the absence of economic linkages between the Democratic People's Republic of Korea and the primary sanctions-sender state in the USA; and North Korea's commitment to a nuclear weapons capability as the foundation of its medium-term economic development strategy, its institutional governance structure and associated ideological commitments.     

科学地研究和宣传党的历史——纪念《关于建国以来党的若干历史问题的决议》通过30周年

中共十一届六中全会通过《关于建国以来党的若干历史问题的决议》至今已经30年了。决议最核心的一条就是确立毛泽东同志的历史地位,坚持和发展毛泽东思想,决议为统一思想,维护全党、全国人民的团结奠定了重要的政治和思想基础,更是我们进一步搞好党史特别是建国后党史的研究、编撰和宣传的重要向导。党史是一门党性很强的学科,不能把党史工作看成是书斋里的事业,它是在思想斗争最前线的一项战斗性的工作。因此,自觉地把党性和科学性有机地结合起来,即怀着强烈的政治责任感,把党史工作当做一项严肃的科学工作来对待,这是我们必须坚持的原则和方向。     

A European political-economic space that embraced Japan: the international context of the conventional-tariff network,ca.1892–1914

This article sheds new light on the economic globalization in Europe and Asia from the late nineteenth to the early twentieth centuries, with a special focus on the role of bilateral commercial treaties and import tariffs. Countries concluded a number of treaties in those days, and they came to form an extensive ‘conventional-tariff network’. This mechanism contributed to the stabilization of international economic-political space by facilitating reciprocal tariff concessions. The extent of this conventional-tariff network was both temporally and geographically larger than has been assumed. First, as the recent scholarship has shown, the network, which emerged in the 1860s, survived the political turbulence of the 1890s and spanned Central European countries such as Germany and Italy by the early 1910s. Second, the network spread outside Europe and reached East Asia by the 1910s, when Japan renegotiated its commercial treaties and became a new member of the network. The network embodied so strong a mechanism of self-maintenance based on the coordination of economic interests that it was resilient to a major political shock such as the First World War. While the tariff systems in Europe and in East Asia around 1900 have been separately discussed in the literature, this paper focuses on the treaty partnership between these two areas to show how the mechanism of the conventional-tariff network enabled the countries to cooperate for mutual concessions on international trade.     

Clarity or ambiguity? The withdrawal clause of UN Security Council Resolution 242

Today the international community seems at a loss as to how to transact peace between Israel and Palestine (and Syria). UN Security Council Resolution 242 of 1967 provides the principles for that peace. Yet there has always been a perceived ambiguity about its withdrawal clause. Diplomatic and UN records show clearly what the Security Council intended in Resolution 242. Nine of 15 members wanted total withdrawal, and the minority saw the virtue of small adjustments to the 1949 Armistice Line to accommodate Israel's demand for ‘secure and recognized’ borders. Every Security Council member upheld the overarching principle, ‘the inadmissibility of the acquisition of territory by force.’ Those who drafted Resolution 242 seem not to have checked that its terms were consonant with the Fourth Geneva Convention, even though they recognized the Convention applied. The Convention renders it illegal for those under occupation to agree terms with the Occupying Power which infringe the rights and protections of the Convention. Since the Convention remains in force until the end of occupation, no peace agreement which includes the adjustment of borders or ceding territory may be concluded until after a full withdrawal has taken place—a requirement fully consonant with Resolution 242's ‘inadmissibility’ principle, and removing any doubt regarding the requirement for a full Israeli withdrawal. To comply with it themselves and to avoid misapprehension, Quartet members must tell Israel, Syria and Palestine that they cannot recognize a peace agreement which would violate the Convention's terms.     

Free Trade Empire to Commonwealth of Nations: India,Britain and Imperial Preference, 1903–1932

This article examines the dialogue between British tariff reformers and Indian nationalists over the application of imperial trade preference in India from Joseph Chamberlain's 1903 Birmingham address to the 1932 Imperial Economic Conference. For both groups, this issue was a focal point to assess India's constitutional status and national participation within an emerging British Commonwealth and international system after the First World War. Specifically, it marked a comprehensive challenge to the orthodoxy of free trade and liberal empire seen increasingly as a determent to reconciling national prosperity and imperial unity. It is argued that prominent tariff reformers’ well-studied criticism of an ‘unpatriotic’ cosmopolitan free trade made them also sympathetic to longstanding Indian grievances that this fiscal policy exacerbated economic exploitation and racial discrimination. After 1919, Indian nationalists, including ‘historical economists’, utilized metropolitan advocacy for imperial preference to demand fiscal and political autonomy from Britain and national, as well as racial, equality in collective imperial decision. At the 1932 conference in Ottawa, India's voluntary and negotiated acceptance of preferential trade with Britain, beside the white self-governing Dominions, helped transform the British Commonwealth into an egalitarian organization recognizable after 1947.     

Afghanistan–Pakistan relations: border controversies as counter-terrorist impediments

When the Taliban regime was overthrown in Afghanistan in late 2001, there was much optimism that, with the anticipated and unprecedented economic, political and military engagement of the international community with Afghanistan, the country would become stable. However, resurgent violence indicates that this is not happening. An important reason for the continuing instability lies in the fact that the international effort has failed to address longstanding disagreements between Afghanistan and Pakistan—the Durand Line border dispute and the Pushtunistan issue—which in turn impairs the two countries’ cooperative capacity in the anti-Taliban campaign. Resolution of these disputes would go a long way to help the situation. This article analyses the dynamics of the border dispute, the Pushtunistan issue and the Taliban insurgency as an outgrowth of longstanding historical disputes between Afghanistan and Pakistan.     

How China Navigated the Dilemma of Trade Liberalization and Government Revenues

Many economists believe that in the long run, the aggregate performance of open economies is better than that of closed ones, and that open policies contribute significantly to economic development. At the same time, many political scientists and policy makers fear that, in the short run, one of the steps towards openness — trade liberalization — may harm government revenues. However, in the 1990s, China successfully navigated the dilemma of trade liberalization and government revenues. In this period, China decreased tariff and non‐tariff barriers for WTO accession, but has achieved dramatically increased tariff revenues since 1999. This study explores how China implemented trade liberalization and simultaneously increased tariff revenues in the 1990s. It demonstrates that a series of institutional arrangements, including a reform of Criminal Law, rigorous anti‐smuggling activities and a de facto tax imposed on the export sector, successfully curbed smuggling activities through the processing trade, and made foreign‐invested manufacturing enterprises the major contributors to the stability of customs revenue. China's case shows that a prosperous, export‐oriented and foreign‐invested manufacturing sector could potentially provide a developing country with a source of customs revenue.     

古罗马"赋税名目"考略

关于罗马赋税,拉丁税目较为清楚,现代学的英解释多有歧义,译为中更不确切。罗马“赋税名目”是否繁多,这涉及到税种分类知识,现代学恰恰把问题搞复杂了。事实上,古罗马的固定税与临时税、常规征收与附加税、主要税项与次要税项之间比较容易区分。运用现代税收学的方法研究古罗马的税种分类,应使其更明晰,而不应使其更含糊．