论文部分内容阅读
1933年中国提高进口关税 ,是在主权范围之内的合法措施 ,并带有较强的保护关税性质。棉制品进口税率大幅度的提高 ,是这一次关税改订最明显的特征。本文分别研究了中国民族纺织业、日本在华纺织业和日本国内纺织业与此次关税改订的关系 ,进而对中日之间围绕关税改订和棉麦借款进行的交涉 ,做了述评 ,指出了 1934年关税再改订既有财政上的原因 ,更是国民政府内部对日妥协政策占支配地位的结果。
In 1933, China raised the import tariffs, which was a legal measure within the scope of sovereignty and with a strong nature of tariff protection. The substantial increase in the import duty on cotton products is the most obvious feature of this tariff revision. This paper respectively studies the relationship between China’s national textile industry, Japan’s textile industry in China and Japan’s domestic textile industry and this tariff revision, and then made a comment on the negotiations between China and Japan on tariff reform and cotton and wheat loans, pointing out The reform of the tariff in 1934 had both the financial causes and the result of the dominance of the compromise policy within the Kuomintang government toward Japan.