1925年北京关税会议的再审视

关税是国家财政收入的重要组成部分，是贯彻对外经济贸易政策的重要手段和调节收入分配的重要工具。近代中国关税主权的丧失对国家发展造成了重大影响，历届政府对收回关税主权均作出了积极的努力。1925年10月26日召开的关税会议在中国关税自主历程中具有重要的历史地位，召开关税会议是北京政府的现实选择。社会各界对关税会议的批判及反对反映了20世纪20年代中国各个政治势力的激烈交锋，对其目的须作仔细的分辨。

Reexamination on Beijing Tariff Meeting in 1925

Tariff is an important part of national financial revenue and is an important method to carry out foreign economy and trade policy and is an important tool to adjust income distribution.In modern history,China's tariff sovereign loss had severe influence on China's development and the governments in history made efforts to regain the sovereign rights.The Tariff Meeting on October 26 of 1925 has important historic position in China's tariff sovereign regaining process,the taking place of the Meeting is the r...