本文選題：安格聯 + 海關��； 參考：《蘭州學刊》2017年09期

【摘要】：1911年出任中國海關總稅務司的安格聯,借助于海關對稅款的控制以及用關余擔保內債,營造了其個人權勢地位的巔峰。在1925—1927年間中國南北政府與列強之間就開征二·五附加稅展開博弈的過程中,安格聯對中國人民日漸覺醒以及中國民族主義運動逐漸高漲的現實視而不見,極力抵制協定關稅體制的任何松動。安格聯構建了多重平衡之策,使自己處于不可或缺之地位,并自以為沒有一種力量可以打破這個密織的網絡。然而,在中外關系格局面臨巨變的大趨勢中,安格聯的逆歷史潮流而動終將招致敗績。"太上財政總長"的離去,昭示著中國收回關稅自主權以及改革海關外籍稅務司制度的歷史進程的開啟。
[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.
【作者單位】： 中國社會科學院近代史研究所;
【分類號】：K258.4

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