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一、开篇 裁厘加税是研究中国近代海关史的一个重要课题。这一项迁延时日的交涉,从最初提出到最后结束经历了大半个世纪的光阴。本文介绍的八十八年前的这一段争议,不过是这个漫长过程中一个很小的片断。但它在一定程度上反映了这个问题的实质,从中可以看出一些有意义的东西。 这一场争议,出现在1902年10月间上海英商团体──伦敦中国协会上海分会的一次讨论马凯条约是否应该批准的特别会议上。争论的焦点就是裁厘加税问题。会上出现了尖锐对立的意见:一方为条约百般辩护,要求英国政府立即批准;一方则坚决反对,要求彻底修改或推到重来。双方都有一个头面人物作为他们的代表,势均力敌。
First, the opening penalty Cut the tax increase is an important issue to study the history of modern Chinese customs. This time-lapse negotiation took more than half a century from the initial proposal to the final conclusion. This controversy, which was introduced eighty-eight years ago, is only a small piece of this long process. But to a certain extent, it reflects the essence of this issue, from which we can see some meaningful things. This controversy occurred at a special meeting of the Shanghai branch of the London-based Chinese business community in Shanghai in October 1902 to discuss whether the Mukai treaty should be ratified. The focus of the debate is the issue of tax reduction and tax treatment. There were sharply opposing opinions at the meeting: One side defended the treaty from all sides and demanded that the British government immediately approve it. One side resolutely opposed it and demanded a thorough revision or pushback. Both sides have a head-on as their representatives, evenly matched.