日本与国民政府1933年关税税率问题:税率公布之前的双方动向

发布时间：2018-02-13 11:02

本文关键词： 中日关税协定关税宋子文国民政府日本中日关系　出处：《社会科学研究》2012年01期 　论文类型：期刊论文

【摘要】：1933年5月,中国国民政府基于完全的关税自主权,公布了一份新的关税税率。这份新税率的公布,各国其实早已预见,并且在公布之前,即向中方多加探询。然而,由于新税率远比以往为高,因而引起了日本等国的不满。尤其是日本方面的反应,可说是最为激烈。对于这份新税率,日本方面声称其为"排日税率",并且在往后的几年当中,不断地要求国民政府修正。但是,若就中方相关档案进行检讨,则可发现日方的指控难以成立。事实上,财政部制订此一税率,其主要目的实为确保收入。由于此一目的与保护国内产业以及各国对华贸易的利益发生冲突,因此财政部在制订新税率的过程当中,采取了彻底保密的做法,甚至还误导了各方的观测。这样的情况,使得日方虽然在新税率公布之前,曾和中方有所接触,但终究难以掌握新税率的走向,外务省甚至还曾一度抱持着乐观的看法。这种认识上的深刻鸿沟,终使得中日双方在新税率公布之后,进行了长期性的交涉。
[Abstract]:In May 1933, the National Government of China announced a new tariff rate based on full tariff autonomy. The announcement of the new tariff rate was actually foreseen by all countries, and more inquiries were made with the Chinese side before it was announced. However, Because the new tax rate is far higher than ever before, it has aroused dissatisfaction from countries such as Japan. In particular, the reaction from Japan can be said to be the fiercest. Regarding the new tax rate, Japan claims that it is a "Japanese tax rate" and in the years to come, The National Government has been repeatedly asked to amend. However, if we review the relevant Chinese files, we will find that the Japanese allegations are difficult to establish. In fact, the Ministry of Finance has set this tax rate. Its main purpose is to ensure revenue. As this purpose conflicts with the protection of domestic industries and the interests of trade with China, the Ministry of Finance, in the process of formulating the new tax rate, has adopted a completely confidential approach. It even misled the observation of all parties. Such a situation made it difficult for Japan to grasp the direction of the new tax rate, although it had contacted the Chinese side before the new tax rate was announced. At one time, the Ministry of Foreign Affairs even held an optimistic view. This deep gap in cognition led to long-term negotiations between China and Japan after the announcement of the new tax rate.
【作者单位】：浙江大学历史系;
【分类号】：K313;K263

【共引文献】