赫德关税思想研究

发布时间：2018-08-21 14:28

【摘要】： 赫德担任清季中国海关总税务司近半个世纪,是对近代中国影响最大的外国人之一。他以海关事务为中心,参与中国的内政外交,对近代中国社会的发展产生了较大的影响。在赫德管理中国海关期间,中国的关税收入增长了近七倍,为清廷维持内外交困的局面提供了“续命之羹”。赫德引进西方的近代技术和管理经验治理海关,实现了海关的廉洁高效,为中国海关的近代化提供了较大的支持力。迄今为止,尽管学术界对此做过不少论述,但是对赫德关税思想还未有专论述及。赫德关税思想既是对亚当·斯密“国税四原则”的继承发展,也是将西方古典经济学践行于中国的理论指导。本文拟以“国税四原则”为基点,考察赫德的建议和实践,从外向内探视赫德的关税思想,希望能为现代中国海关和行政机关的管理提供有益的借鉴。本文除绪论和结语外,共分为五部分。绪论部分主要阐述了选题的缘由、范围、研究现状和意义。第一部分,介绍赫德的出生地,以及家庭、学校、社会等环境对青年赫德的影响。第二部分,考察赫德查缉走私、划一中外税则、议定中外商约等方面的活动,揭示赫德的关税“公平原则”。第三部分,探讨晚清海关的税种、税则的确立过程,揭示赫德的关税“确定原则”。第四部分,考察晚清海关提高效率、因地制宜等措施,揭示赫德的关税“便利原则”。第五部分,分析晚清海关的高薪养廉、会计、稽查等制度,揭示赫德的关税“节省原则”。余论部分总结了晚清海关取得的成就和存在的问题,指出在赫德关税思想指导下的晚清海关,仅仅实现了条约制度下的关税公平。中国海关的现代化,只有在独立自主情况下,由中国人民自己来完成。
[Abstract]:For nearly half a century, Hurd was one of the most influential foreigners in modern China. He took customs affairs as the center and participated in China's internal and foreign affairs, which had a great influence on the development of modern Chinese society. During Hurd's administration of Chinese customs, China's tariff revenues increased nearly sevenfold, providing the Qing government with a piece of survival. Hurd introduced the western modern technology and management experience to manage the customs, realized the clean and efficient customs, and provided great support for the modernization of the Chinese customs. So far, although academic circles have made a lot of discussions, but the tariff thought of Hurd has not been dealt with. Hurd's tariff thought is not only the inheritance and development of Adam Smith's "four principles of National tax", but also the theoretical guidance to practice western classical economics in China. Based on the "four principles of National Taxation", this paper examines Hurd's suggestion and practice, and visits Hurd's customs thought from the outside to the inside, hoping to provide useful reference for the management of modern Chinese customs and administrative organs. In addition to the introduction and conclusion, this article is divided into five parts. The introduction part mainly elaborates the reason, the scope, the research present situation and the significance of the topic. The first part introduces Hurd's birthplace and the influence of family, school, society and so on. In the second part, the author investigates Hurd's activities in detecting smuggling, unifying Chinese and foreign tax rules, agreeing on commercial agreements between China and foreign countries, and reveals Hurd's "fair principle" in customs duties. In the third part, the author discusses the establishment process of customs tax and tariff in the late Qing Dynasty, and reveals Hurd's tariff determination principle. The fourth part examines the measures of improving the efficiency of customs in the late Qing Dynasty and adapting measures to local conditions to reveal Hurd's principle of tariff convenience. In the fifth part, the author analyzes the high-pay, accounting and inspection system of customs in the late Qing Dynasty, and reveals Hurd's principle of saving customs duties. The last part summarizes the achievements and problems of the customs in the late Qing Dynasty, and points out that under the guidance of Hurd's customs thought, the customs of the late Qing only realized the tariff fairness under the treaty system. The modernization of China's customs is only accomplished by the Chinese people themselves under the condition of independence and independence.
【学位授予单位】：河北师范大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F752.9;K252

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