十九世纪中期海关涉外走私及法律处理

发布时间：2018-05-23 19:04

本文选题：晚清涉外走私 + 外籍税务司　；参考：《复旦大学》2009年硕士论文

【摘要】： 本文的研究对象是十九世纪中期晚清海关涉外走私及其法律处理制度。在第一次鸦片战争以前,清政府的“海关”管理采取的是指定通商口岸,通过行商征收涉外税收的“居间海关运行制度”,并不是近代意义上的海关。鸦片战争以前,由于清政府的贸易封锁政策以及官场腐败,很大程度上“居间海关”已成为外商走私的一条通道。海关事务本属一国内政,涉外走私案件自应由本国政府行使管辖权。但是鸦片战争以后,随着外籍税务司制度在清朝的建立,以英国为首的西方列强通过签订不平等条约等手段,干涉中国海关行政,逐步掌握中国海关行政权,同时以其制定的内部制度规范海关行政,包括预防和制裁海关走私活动。这一过程中存在着一个似乎令人费解的历史矛盾,一方面,西方国家为中国海关制定和实施了预防和制裁走私的规章制度,使中国的海关秩序得到相当程度的保障;另一方面,在此背景下,也因外国领事公使得以介入走私案件的处理和审讯,使中国政府的海关执法权受到严重损害。由于清末海关的特殊性质,对于清末海关在贸易、投资、税收方面的研究十分深入,有关资料也比较丰富,关于外籍税务司制度,更是从它的形成、发展,内部以及外部职能方面有着多层次、多方位的研究。晚清是中国社会的转型时期,从“天朝无所不有”到“三千年未有之变局”,这种制度和思想上的变化体现在晚清社会的各个方面,海关作为中外接触的第一道大门,最能体现这一时期中外制度以及思想的矛盾和碰撞,本文拟通过对十九世纪中期海关涉外走私问题的考察,梳理这一时期在立法、执法、司法过程中的一些特殊制度,探讨其利害得失。
[Abstract]:The object of this paper is the foreign smuggling and its legal system in the late Qing Dynasty in the mid-19th century. Before the first Opium War, the administration of "Customs" of the Qing government adopted the "intermediate customs operation system", which was used to designate the ports of trade and collect foreign taxes through the merchants, but not the customs in the modern sense. Before the Opium War, due to the trade blockade policy and official corruption of the Qing government, to a large extent, "intermediate customs" has become a channel for foreign smuggling. Customs affairs belong to one country's internal affairs, foreign smuggling cases should be exercised by its government. However, after the Opium War, with the establishment of the foreign tax department system in the Qing Dynasty, the western powers led by Britain interfered in China's customs administration by signing unequal treaties and gradually mastered the administrative power of the Chinese customs. At the same time, its internal system to regulate customs administration, including the prevention and sanctions of customs smuggling activities. There is a seemingly puzzling historical contradiction in this process. On the one hand, Western countries have formulated and implemented rules and regulations for the prevention and punishment of smuggling for the Chinese customs, thus ensuring the customs order in China to a considerable extent; on the other hand, Against this background, the Chinese government's power to enforce customs law has been seriously undermined by the involvement of foreign consular ministers in the handling and trial of smuggling cases. Because of the special nature of the customs in the late Qing Dynasty, the research on trade, investment and taxation of the customs in the late Qing Dynasty is very thorough, and the relevant information is also relatively rich. The formation and development of the foreign tax department system is even more from its formation and development. Internal as well as external functions have a multi-level, multi-directional research. The late Qing Dynasty was the transitional period of Chinese society. From "everything in China" to "three thousand years of change", this kind of system and ideological change was reflected in all aspects of the late Qing society, and the customs was the first door for Chinese and foreign contacts. It can best reflect the contradiction and collision of Chinese and foreign systems and ideas in this period. This paper intends to comb some special systems in the process of legislation, law enforcement and judicial process through the investigation of the smuggling problems involving foreign customs in the middle of the nineteenth century. Discuss its gain and loss.
【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：D929

【参考文献】