谈近代中国子口税制度

【Abstract】wWw.shuoshilunwen.com Transit Dues was a kind of new tax system that capitalistic great powers imposed on China for the purpose of enlarging trade, dumping goods, robbing raw material resources and limiting inland tariff in China. The establishment of transit dues indicated that inland tariff sovereign rights of Qing dynasty began to lose. Under transit dues system, relying on the privilege they granted, foreign businesan broke all tariff barriers from treaty port to interior market, dumped foreign products, robbed the raw material resources, the semi-colony of economy of china had been sharpened.The implement of Transit Dues and its gradual expansion reflected the invader were extremely overbearing and aggressive in such problem, however, decayed Qing imperial court conceded steadily, even invited disaster by letting in evildoers, so that they lost all benefits and rights. Such system not only existed the contradiction between china and the great powers but also existed the contradiction between local government and central regime. The enlargement of rim trade scope made the custom transit dues presented the trend which would increase obviously every year, and which tranormed the great part taxes belonging to the regional government originally to central regime, and then, local tax revenue reduced heily, so that it brought the contradiction of the distribution of profits between local finance and central finance. In a sense, the problem of Transit Dues is not only the problem of economy but also the problem of politics.Chinese national industry was born under the environment of the semi—colony and semi—feudal society, the products of national industry altogether with the foreign import products on the same market was certainly bearing the huge competition pressure. Import products which were accorded preferential treatment of the transit dues were competitive on the market, undoubtedly, it ge rise to huge impact on national industry, weakened the competitive ability of national industry seriously, obstructed the development of national industry.