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1922年2月6日,中、美、英、法、日等九国在华盛顿签订《关于中国关税税则之条约》,规定经关税特别会议讨论通过,中国可加征2.5%的进口附加税,亦即二·五附加税。1925年10月关税特别会议召开之际,日本制定了阻止、拖延中国开征附加税之政策。此后的一年多时间里,无论是中国民族主义运动对协定关税体制的冲击,还是英、美等国出于对华政策的长远考虑先后在附加税问题上转变立场,都不能令日本的既定政策有丝毫松动。日本政府利用各国之间的互相牵制,以及中国内部政治分裂的局面,屡次成功阻止有关各国正式承认二·五附加税生效。
On February 6, 1922, the nine nations including China, the United States, Britain, France, Japan and other nine countries signed the Treaty on Tariffs and Tariffs in China in Washington, which stipulated the adoption of a tariff special meeting for discussion and approval. China may impose a 2.5% import surcharge, That is, two five surcharges. On the occasion of the special tariff conference held in October 1925, Japan formulated a policy of preventing and delaying China from levying surcharges. Over the next year or so, neither the Chinese nationalist movement’s impact on the treaty tariff system, nor the long-term consideration of China policy by Britain, the United States and other countries have shifted their positions on the issue of surcharges, Policy is the slightest loosening. The Japanese government, taking advantage of the mutual restraint among nations and the internal political divisions in China, has repeatedly and successfully prevented the countries concerned from formally recognizing the validity of the February 5 surcharge.