赫德關稅思想研究
發(fā)布時間：2018-08-21 14:28
【摘要】： 赫德?lián)吻寮局袊ｊP總稅務司近半個世紀,是對近代中國影響最大的外國人之一。他以海關事務為中心,參與中國的內(nèi)政外交,對近代中國社會的發(fā)展產(chǎn)生了較大的影響。在赫德管理中國海關期間,中國的關稅收入增長了近七倍,為清廷維持內(nèi)外交困的局面提供了“續(xù)命之羹”。赫德引進西方的近代技術和管理經(jīng)驗治理海關,實現(xiàn)了海關的廉潔高效,為中國海關的近代化提供了較大的支持力。迄今為止,盡管學術界對此做過不少論述,但是對赫德關稅思想還未有專論述及。赫德關稅思想既是對亞當·斯密“國稅四原則”的繼承發(fā)展,也是將西方古典經(jīng)濟學踐行于中國的理論指導。本文擬以“國稅四原則”為基點,考察赫德的建議和實踐,從外向內(nèi)探視赫德的關稅思想,希望能為現(xiàn)代中國海關和行政機關的管理提供有益的借鑒。 本文除緒論和結語外,共分為五部分。 緒論部分主要闡述了選題的緣由、范圍、研究現(xiàn)狀和意義。 第一部分,介紹赫德的出生地,以及家庭、學校、社會等環(huán)境對青年赫德的影響。 第二部分,考察赫德查緝走私、劃一中外稅則、議定中外商約等方面的活動,揭示赫德的關稅“公平原則”。 第三部分,探討晚清海關的稅種、稅則的確立過程,揭示赫德的關稅“確定原則”。 第四部分,考察晚清海關提高效率、因地制宜等措施,揭示赫德的關稅“便利原則”。 第五部分,分析晚清海關的高薪養(yǎng)廉、會計、稽查等制度,揭示赫德的關稅“節(jié)省原則”。 余論部分總結了晚清海關取得的成就和存在的問題,指出在赫德關稅思想指導下的晚清海關,僅僅實現(xiàn)了條約制度下的關稅公平。中國海關的現(xiàn)代化,只有在獨立自主情況下,由中國人民自己來完成。
[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.
【學位授予單位】：河北師范大學
【學位級別】：碩士
【學位授予年份】：2010
【分類號】：F752.9;K252
本文編號：2196031
[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.
【學位授予單位】：河北師范大學
【學位級別】：碩士
【學位授予年份】：2010
【分類號】：F752.9;K252
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