摘要
1924年7月底,日本实行增加奢侈品进口税案,影响中国贸易颇深,引起华商的群起抗议。中日为此展开交涉,期间上海总商会等华商团体介入和参与其中,通过舆论宣传和集会宣言进行集体抗争,呼吁政府与驻日使馆对日交涉并积极与之互动,借外国反对增税之机设法协争。其抗争的重点主要围绕新税起征时间、奢侈品的范围、待遇是否公平三个问题展开。最终日本做出让步,对税案进行了部分修正。囿于时代大环境、中日两国实力悬殊等因素,这次交涉并未达到预期成效。但华商运用民间经济外交手段,以舆论和民气作为政府与外交当局对外交涉的后援力量,有效弥补了政府外交的不足,在争取平等互利的国际关系、谋求自身的国际商务合作、维护中国主权和民族利益等方面发挥了积极作用。
Japan implemented the Luxury Tariff Bill to increase import duties on luxuries at the end of July 1924,which had a profound impact on Chinese trade and caused massive protests among Chinese merchants.For this reason,there was a difficult negotiation between China and Japan.And meanwhile,the Shanghai General Chamber of Commerce and other merchant groups intervened and participated in the struggle,whose activities included launching collective resistance through public opinion propaganda and rally declarations,appealing to the government and the Chinese Embassy in Japan to negotiate with the Japanese and actively interacting with them,taking advantage of other countries’oppositions to the Luxury Tariff Bill and trying to fight together with them.The focus of the struggle was mainly around three issues:the time when the new tariff law came into effect,the scope of luxury goods,and whether the treatment was fair.Eventually,Japan made a concession and partially amended the Luxury Tariff Bill.Due to the limitation of different factors,including the circumstance of the times and the disparity between the two countries in strength,this negotiation did not achieve the expected results.But Chinese merchants used the folk economic diplomacy,taking public opinion and morale as the backup force of the government and diplomatic authorities in foreign affairs,which not only compensated for the deficiency of the government in diplomacy,but also played a positive role in striving for equal and mutually beneficial international relations.It also contributed to seeking their own international business cooperation,and safeguarding China’s sovereignty and national interests.
出处
《史学月刊》
CSSCI
北大核心
2021年第1期76-96,105,共22页
Journal of Historical Science
基金
国家社会科学基金重大项目“近代中国工商税收研究”(16ZDA131)
关键词
商人外交
奢侈品
增税案
中日交涉
Merchant Diplomacy
Luxuries
Tariff Bill
Negotiation between China and Japan
作者简介
赵毛晨,历史学博士,中国社会科学院近代史研究所博士后流动站研究人员。
