安格联的平衡之策及其破产——北京政府罢免安格联事件之再探讨

发布时间：2018-04-21 17:30

本文选题：安格联 + 海关　；参考：《兰州学刊》2017年09期

【摘要】：1911年出任中国海关总税务司的安格联,借助于海关对税款的控制以及用关余担保内债,营造了其个人权势地位的巅峰。在1925—1927年间中国南北政府与列强之间就开征二·五附加税展开博弈的过程中,安格联对中国人民日渐觉醒以及中国民族主义运动逐渐高涨的现实视而不见,极力抵制协定关税体制的任何松动。安格联构建了多重平衡之策,使自己处于不可或缺之地位,并自以为没有一种力量可以打破这个密织的网络。然而,在中外关系格局面临巨变的大趋势中,安格联的逆历史潮流而动终将招致败绩。"太上财政总长"的离去,昭示着中国收回关税自主权以及改革海关外籍税务司制度的历史进程的开启。
[Abstract]:In 1911, Anglo, who served as the General Department of Chinese Customs and Taxation, created the peak of its personal power with the help of customs control over taxes and the use of customs to guarantee domestic debts. In 1925-1927, during the game between the governments of North and South China and the powers on levying a 25% surtax, the ANG turned a blind eye to the reality of the rising awareness of the Chinese people and the rising nationalist movements in China. Resist any loosening of the agreed tariff regime. Anglo-American constructed a multi-balanced strategy, placed itself in an indispensable position, and thought that there was no power to break this dense network. However, in the face of great changes in the pattern of Sino-foreign relations, the Anglican movement against the historical trend will eventually lead to defeat. " The departure of the Taichang Chief of Finance reveals the beginning of the historical process of China's withdrawal of customs autonomy and the reform of the foreign taxation system of the Customs and Excise Department.
【作者单位】：中国社会科学院近代史研究所;
【分类号】：K258.4

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