發(fā)布時(shí)間：2018-05-23 19:04

  本文選題：晚清涉外走私 + 外籍稅務(wù)司��； 參考：《復(fù)旦大學(xué)》2009年碩士論文

【摘要】： 本文的研究對(duì)象是十九世紀(jì)中期晚清海關(guān)涉外走私及其法律處理制度。在第一次鴉片戰(zhàn)爭以前,清政府的“海關(guān)”管理采取的是指定通商口岸,通過行商征收涉外稅收的“居間海關(guān)運(yùn)行制度”,并不是近代意義上的海關(guān)。 鴉片戰(zhàn)爭以前,由于清政府的貿(mào)易封鎖政策以及官場腐敗,很大程度上“居間海關(guān)”已成為外商走私的一條通道。海關(guān)事務(wù)本屬一國內(nèi)政,涉外走私案件自應(yīng)由本國政府行使管轄權(quán)。但是鴉片戰(zhàn)爭以后,隨著外籍稅務(wù)司制度在清朝的建立,以英國為首的西方列強(qiáng)通過簽訂不平等條約等手段,干涉中國海關(guān)行政,逐步掌握中國海關(guān)行政權(quán),同時(shí)以其制定的內(nèi)部制度規(guī)范海關(guān)行政,包括預(yù)防和制裁海關(guān)走私活動(dòng)。這一過程中存在著一個(gè)似乎令人費(fèi)解的歷史矛盾,一方面,西方國家為中國海關(guān)制定和實(shí)施了預(yù)防和制裁走私的規(guī)章制度,使中國的海關(guān)秩序得到相當(dāng)程度的保障;另一方面,在此背景下,也因外國領(lǐng)事公使得以介入走私案件的處理和審訊,使中國政府的海關(guān)執(zhí)法權(quán)受到嚴(yán)重?fù)p害。 由于清末海關(guān)的特殊性質(zhì),對(duì)于清末海關(guān)在貿(mào)易、投資、稅收方面的研究十分深入,有關(guān)資料也比較豐富,關(guān)于外籍稅務(wù)司制度,更是從它的形成、發(fā)展,內(nèi)部以及外部職能方面有著多層次、多方位的研究。 晚清是中國社會(huì)的轉(zhuǎn)型時(shí)期,從“天朝無所不有”到“三千年未有之變局”,這種制度和思想上的變化體現(xiàn)在晚清社會(huì)的各個(gè)方面,海關(guān)作為中外接觸的第一道大門,最能體現(xiàn)這一時(shí)期中外制度以及思想的矛盾和碰撞,本文擬通過對(duì)十九世紀(jì)中期海關(guān)涉外走私問題的考察,梳理這一時(shí)期在立法、執(zhí)法、司法過程中的一些特殊制度,探討其利害得失。
[Abstract]:The object of this paper is the foreign smuggling and its legal system in the late Qing Dynasty in the mid-19th century. Before the first Opium War, the administration of "Customs" of the Qing government adopted the "intermediate customs operation system", which was used to designate the ports of trade and collect foreign taxes through the merchants, but not the customs in the modern sense. Before the Opium War, due to the trade blockade policy and official corruption of the Qing government, to a large extent, "intermediate customs" has become a channel for foreign smuggling. Customs affairs belong to one country's internal affairs, foreign smuggling cases should be exercised by its government. However, after the Opium War, with the establishment of the foreign tax department system in the Qing Dynasty, the western powers led by Britain interfered in China's customs administration by signing unequal treaties and gradually mastered the administrative power of the Chinese customs. At the same time, its internal system to regulate customs administration, including the prevention and sanctions of customs smuggling activities. There is a seemingly puzzling historical contradiction in this process. On the one hand, Western countries have formulated and implemented rules and regulations for the prevention and punishment of smuggling for the Chinese customs, thus ensuring the customs order in China to a considerable extent; on the other hand, Against this background, the Chinese government's power to enforce customs law has been seriously undermined by the involvement of foreign consular ministers in the handling and trial of smuggling cases. Because of the special nature of the customs in the late Qing Dynasty, the research on trade, investment and taxation of the customs in the late Qing Dynasty is very thorough, and the relevant information is also relatively rich. The formation and development of the foreign tax department system is even more from its formation and development. Internal as well as external functions have a multi-level, multi-directional research. The late Qing Dynasty was the transitional period of Chinese society. From "everything in China" to "three thousand years of change", this kind of system and ideological change was reflected in all aspects of the late Qing society, and the customs was the first door for Chinese and foreign contacts. It can best reflect the contradiction and collision of Chinese and foreign systems and ideas in this period. This paper intends to comb some special systems in the process of legislation, law enforcement and judicial process through the investigation of the smuggling problems involving foreign customs in the middle of the nineteenth century. Discuss its gain and loss.
【學(xué)位授予單位】：復(fù)旦大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2009
【分類號(hào)】：D929

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本文編號(hào)：1925959