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中国海关在中国内战(1911—1937)中的“中立”,是指中国海关在中国发生内部纠纷时,严格奉行“不介入政争党争”的政策,在中央政府与地方政府、地方政府与地方政府之间保持中立,使海关的“征收、保管和汇解关税”工作不受中国内部纷争的影响,维护外籍税务司制度,从而达到维护西方各国在中国的航运、贸易和金融利益的目的。本文试根据海关中立原则的发展和在各时期的特点作一阐述。一、辛亥革命与中立原则的初定(1911—1916) 中国海关在内战中的中立态度,始于辛亥革命。辛亥革命的爆发,使中国的政治局势发生了巨大的变化。在中央政府和各地方政府对峙的情况下,局势变幻莫测,孰胜孰负难以预料,海关在中国内战中无论倾向于哪一方,最后都会由于局势的变化而陷入困境,无法
The “neutrality” of China’s customs during the Civil War in China (1911-1937) means that China Customs strictly pursues a policy of “non-involvement in the warring parties” in the event of an internal dispute in China. When the Central Government and local governments, local governments and local governments So as to keep the “collection, custody and reconciliation duties” of the customs work free from the internal strife in China and safeguard the system of the foreign tax department so as to achieve the purpose of safeguarding the shipping, trade and financial interests of all Western countries in China. This paper tries to elaborate on the development of the principle of neutral customs and the characteristics of each period. First, the 1911 Revolution and Neutrality of the initial set (1911-1916) China Customs in the civil war neutral attitude, began in the Revolution of 1911. The outbreak of the Revolution of 1911 brought about a tremendous change in the political situation in China. In the face of confrontation between the Central Government and local governments, the situation is unpredictable and the outcome of the war is unpredictable. No matter which party the Customs intend to favor in the civil war in China will eventually end up in trouble because of the changes in the situation.